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(영문) 서울고등법원 2016.04.06 2015누52922
취득세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

Reasons

The reasoning of this court's judgment citing the judgment of the first instance is the same as that of the first instance court, except for partial contents of the judgment as follows. Therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

4. 7 pages 1, 4 through 7 "B" are raised as "B Nos. 1, 4 through 7, and 9."

At the bottom of 4, the following shall be added:

[Building Register] The use of the building of this case is a second class neighborhood living facility (general restaurant) from the time of the Plaintiff’s acquisition to the time of its acquisition, and no change has been made.

[Judgment of the court of first instance is justifiable.

The plaintiff's appeal is dismissed.

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