[취득세등부과처분취소][미간행]
CoCo., Ltd. and 8 others (Law Firm Dcaro temperature, Attorneys Seo Jong-ho et al., Counsel for the plaintiff-appellant)
The head of Sungnam-si Subdivision
September 7, 2011
Suwon District Court Decision 2010Guhap13297 Decided December 30, 2010
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The judgment of the first instance is revoked. The defendant revoked each disposition of acquisition tax and special rural development tax on June 16, 2009, June 17, 2009, June 24, 2009, June 25, 2009, June 25, 2009, and June 26, 2009 against the plaintiffs (the plaintiffs of the plaintiffs of the plaintiffs of new semiconductor Co., Ltd.), as shown in attached Form 1.
1. cite the judgment of the first instance;
The reasoning of this court's judgment is as follows, and it is consistent with the reasoning of the first instance court's judgment. Thus, it is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
< The part to be used in case of :
The "attached Form 1. Imposition details" that will be the 11th day of the third party shall be added to "attached Form 1. Taxation details".
○ The Local Tax Act (amended by Act No. 10221, Mar. 31, 2010; hereinafter the same) shall be amended to “Local Tax Act (amended by Act No. 10221, Mar. 31, 2010)” to the fifth
Article 282 of the Local Tax Act (amended by Act No. 10221, Mar. 31, 2010; hereinafter “instant legal provision”) shall be construed as “Article 282 of the Local Tax Act (hereinafter “instant legal provision”)” in the fifth third place.
Then, “The above-mentioned legal doctrine and the legislative intent of the instant legal provision shall not be deemed to violate the principle of no taxation without the law and the principle of no taxation equality.”
2. Conclusion
The judgment of the first instance is justifiable, and all appeals filed by the plaintiffs are dismissed.
[Attachment]
Justices Kim Jong-ho (Presiding Justice)