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(영문) 서울고등법원 2015.05.21 2014누58862
재산세등부과처분취소
Text

1. The defendant's appeal is dismissed.

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

3. An annexed list of the judgments of the first instance court.

Reasons

1. Details of the disposition;

A. On June 1, 2007, the Plaintiffs concluded a lease agreement with Nonparty I to lease the lease deposit and monthly rent from June 1, 2007 to May 31, 2009, as indicated below (hereinafter “the lease agreement of this case”) as the owners of H buildings (the third and fourth floors on the ground, the nine floors on the ground) underground, located in Gangnam-gu Seoul Metropolitan Government (hereinafter “instant commercial building”).

[B102 C 5,700,000 of value-added tax of B102 C 5,700,000,000 for monthly rent of B101 B 5,606 E 10,400,000 B 5,600,000 B 103 D 5,60,000,000 B 104 A 5,200,000 B 5,200,000 for 520,000 B 105,B106 E 10,40,0001,040 B 107,50,000 B 107,000,000

B. Since June 16, 2007, I registered the instant commercial building as its place of business with its trade name “J” and “a danran bar”, and on November 20, 2007, K, who is one of the spouse of I, obtained permission to engage in food service business on November 20, 207 as “a danran bar.”

C. The purpose of the Building Act of the instant shopping mall was both “general restaurant”, but on October 30, 2007, the general restaurant changed from “general restaurant” to “singing room business”. On November 15, 2007, subparagraphs B101 through B105 again changed from “singing room business” to “singing room business”, and Articles B106 and B107 changed from “singing room business.”

on January 18, 2008, K was issued an administrative disposition ordering the repair of facilities on the ground that “the guest room was installed in the form of a passage, and the guest room area exceeded 1/2 of the guest room area.”

E. On September 18, 2012, the Seoul Western Police Station notified the Defendant of the following request for administrative disposition:

The place of business subject to administrative disposition - Trade name: J - The place of violation of the G ground of Gangnam-gu Seoul Metropolitan Government - The place of violation of the G ground of Gangnam-gu from around 00:30 on August 4, 2012 to 04:30 on August 4, 2012, L 44 years of age, which

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