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(영문) 서울고등법원 2012.06.22 2011누37482
취득세등부과처분취소
Text

1. Of the judgment of the court of first instance, the Defendant’s disposition against the Plaintiff on July 10, 2007 as set forth in the attached Table 2 List 1 shall be attached.

Reasons

1. The court of first instance accepted all the Plaintiff’s claim of this case.

Accordingly, the Defendant filed an appeal, and the Plaintiff reduced the claim to the effect that prior to the remanding of the case, this court revoked the disposition of imposition as set forth in the attached Table 2 No. 1 against the Plaintiff on July 10, 2007, exceeding the amount set forth in the attached Table 3. The court dismissed all the Defendant’s appeal.

Accordingly, the defendant filed an appeal against the judgment prior to remand, and the Supreme Court reversed the part on the 230,278 square meters of land in Echeon-si Ma, Ma-si 5,144 square meters of land in the disposition of imposition in the attached Table 2 List 1 against the plaintiff on July 10, 2007 and the part on the 55,144 square meters of land in Echeon-si Ma among the disposition of imposition in the attached Table 2 List 3 and the attached Table 2 List 3, and remanded to this Court.

Therefore, the scope of the judgment of this court is limited to the part concerning the area of 230,278 square meters in Echeon-si I Forest in the disposition of imposition on the plaintiff on July 10, 2007, which was reversed and remanded to this court, and the part concerning the area of 55,144 square meters in Echeon-si among the disposition of imposition on the plaintiff on July 10, 207 in the attached Table 2 List 1 and the part concerning the area of 230,278 square meters in the attached Table

2. The facts subsequent to the facts of recognition are either in dispute between the parties or in respect of Gap evidence 1 to 10, 12 to 20, 22 to 28 (including each number, if any), the statements or images of Eul evidence 1 to 5, and the testimony of U witness of the first instance court by the witness of the first instance court by integrating the whole purport of the pleadings.

The Plaintiff purchased from the Saemaeul Association on February 21, 2003 the land of Echeon-si W (hereinafter “W”) 248,826 square meters and completed the registration of transfer of ownership in the Plaintiff’s name on October 2, 2003, and on February 24, 2003, in order to establish a “Vpark” composed of charnel houses and their ancillary facilities (hereinafter “Vpark”).

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