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(영문) 서울고등법원 2016.06.29 2015누72650
취득세등부과처분취소
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

1. The reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for the addition of some of the grounds for the judgment of the court of first instance as follows, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

The two parallels to four parallels are as follows:

A person shall be appointed.

D. On October 26, 2011 and March 30, 2012, the Plaintiff sent each proof to the lessee I and K to the effect that the building may be ordered, but the lessee was the lessee under the Commercial Building Lease Protection Act and the lessee was entitled to demand the renewal of the contract.

From October 19, 2013 to November 13, 2013, the Plaintiff shall add "g. thereafter, from K on 3 side and from I on 13, 2013 to "h. thereafter, the Plaintiff shall be from I on 10 October 2013 and from K on 11 November 2013 of the same year". "In the case of 5th 7th ", where the Plaintiff is not used directly for its original purpose within 3 years from the date of acquisition without justifiable grounds, or where it is sold, donated, or used for other purposes without using directly for its original purpose for 2 years or more from the date of its use" to "as follows: 2nd 5th 5th son is appropriate; 1st son is not directly used for the original purpose without justifiable grounds."

Therefore, the defendant's disposition is legitimate.

From 5 pages to 2, the following is added between the following: 1. The Plaintiff asserts that the lessee demanded the renewal of the contract and the renewal of the lease was inevitable.

According to Article 10(1)3 of the Commercial Building Lease Protection Act, a lessor may refuse a lessee’s request for renewal of a contract, “if a lessor provides a lessee with reasonable compensation by mutual consent.” However, only the aforementioned evidence alone concerns the provision of reasonable compensation with the lessee.

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