양도소득세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
The reasoning of the judgment of the court of first instance is that the reasoning of the judgment of the court of first instance is the same as that of the reasoning of the judgment of the court of first instance, except as follows. Thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420
3 Myeon 10,11 shall be amended as follows:
1) Although the Defendant asserted that the notice was served by public notice as a result of the tax investigation with respect to the Plaintiff, it did not prove that it was posted on the bulletin board of the tax office or in other appropriate place, the Official Gazette, or daily newspapers, there is a serious procedural defect in the instant disposition without giving the notice of tax assessment or the notice of tax investigation result.
After the 5th 14th 14th 201, the phrase “as of December 3, 2014,” “a notice of tax investigation results shall be posted on the bulletin board,” and the phrase “a)-related legal doctrine shall be added between 5th 19,20.”
From 6 pages 2 to 8, "and" are as follows:
【former Commercial Building Lease Protection Act (amended by Act No. 9361, Jan. 30, 2009; hereinafter the same shall apply)
According to the above, this Act shall apply to the lease of a commercial building, and this Act shall not apply to the lease exceeding the amount guaranteed as prescribed by the Presidential Decree (Article 2(1)), and even in the absence of the registration, where the lessee applies for the registration of business in accordance with the provisions of tax-related Acts and subordinate statutes on the delivery of the building and the transfer of the leased building, it shall be deemed that the lessee of the leased building succeeds to the status of the lessor (Article 3). The same shall apply to the former Enforcement Decree of the Commercial Building Lease Protection Act (amended by Presidential Decree No. 20970, Aug. 21, 2
According to the proviso of Article 2(1) of the Act, the term “amount guaranteed as determined by the Presidential Decree” means the amount guaranteed, the Seoul Special Metropolitan City shall be 240 million won (paragraph (1)), and the overconcentration control region among the Seoul Metropolitan area under the Seoul Metropolitan Area Readjustment Planning Act (excluding Seoul
) 190 million won (paragraph 2) and Metropolitan Cities (Gun areas).