조세부과처분취소
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.
1. The plaintiff's grounds for appeal citing the judgment of the court of first instance are not different from the allegations in the court of first instance, and the evidence duly adopted and examined by the court of first instance is presented to this court, and the fact-finding and judgment of the court of first instance are justified even if the evidence submitted to this court is examined closely again.
Therefore, this court's reasoning is as follows. Except for replacing "attached Form" of the judgment of the court of first instance as the attached Form of this judgment, the reasons for this court's explanation are as stated in the reasoning of the judgment of the court of first instance. Thus, it is accepted as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
Article 30(1) of the Restriction of Special Local Taxation Act provides that acquisition tax shall be reduced or exempted for real estate acquired by a plaintiff established pursuant to the Korea Veterans Welfare Corporation Act to use directly for projects prescribed by the same Act, and property tax shall be reduced or exempted for real estate used directly for the relevant projects as of the tax base date, and Article 30(2) of the Restriction of Special Local Taxation Act provides that acquisition tax shall be imposed on real estate acquired by veterans hospitals under Article 7(1) to use directly for medical services, and property tax shall be reduced
The term "direct use of the real estate for the business" of the plaintiff or veterans hospital refers to the direct use of the relevant real estate for the prescribed business or medical business prescribed by the Korea Veterans Welfare Corporation Act, and such direct use shall be determined objectively on the basis of the actual use relationship in consideration of the business purpose and the purpose of acquiring the real estate.
(see, e.g., Supreme Court Decisions 2014Du45680, May 14, 2015; 2014Du557, Sept. 15, 2015).