취득세등부과처분취소
1. Revocation of the first instance judgment.
2. Each disposition in the attached Form [Attachment] issued by the Defendant to the Plaintiff on December 10, 2015 is all imposed.
1. The reasoning for this part of the disposition by the court is the same as the reasoning of the judgment of the court of first instance, and thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Whether the disposition is lawful;
A. The reasoning for this part of the Plaintiff’s assertion is that the pertinent part of the reasoning of the judgment of the first instance is identical to that of the relevant part, except that the following is added to the three-dimensional 14 line following the reasoning of the judgment of the first instance. Thus, this part of the reasoning is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 4
In addition, acquisition tax reduced or exempted cannot be collected before the expiration of the three-year grace period under the proviso of Article 50 (1) of the former Restriction of Special Local Taxation Act, which is the grace period under Article 50 (1) 2 of the former Restriction of Special Local Taxation Act. The disposition of this case
B. The reasoning for this part of the relevant statutes and facts admitted by the court is that the relevant part of the reasoning of the judgment of the court of first instance is the same as that of the relevant part of the reasoning of the judgment of the court of first instance, and thus, this is cited in accordance with Article 8(2)
C. 1) Article 50(1) of the former Restriction of Special Local Taxation Act provides that “The real estate acquired by an organization for religion and religious purposes to use for the relevant business shall be exempted from acquisition tax: Provided, That the exempted acquisition tax on the relevant portion shall be collected in any of the following cases,” and subparagraph 2 of Article 50 of the former Restriction of Special Local Taxation Act provides that “Where the real estate is not used directly for the relevant purpose within three years from the date of acquisition
Article 2(1)8 of the same Act provides, “Direct use” means that “The owner of real estate, etc. uses the relevant real estate, etc. for business or business purposes or purposes.”
(b) the Gu.