(영문) 대구고등법원 2015.05.01 2014누6891 | 리걸엔진

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(영문) 대구고등법원 2015.05.01 2014누6891

재산세 등 부과처분 취소 청구의 소

Text

1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

Reasons

1. The reasoning for the court’s explanation as to this case is as stated in the reasoning of the judgment of the court of first instance, except for the addition or dismissal of some contents as follows. Thus, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

Under the third chapter of the judgment of the first instance court, "if there is a remaining amount pursuant to paragraph 3, it shall be refunded to the truster and beneficiary: Provided, That this shall not apply where there is any seizure, provisional seizure, provisional disposition, etc. by a third party."

The third head of the judgment of the court of first instance refers to the "Terms and Conditions of Housing Sale Guarantee" in the third head sentence of the judgment of the court of first instance as the "Terms and Conditions of Housing Sale Guarantee (Evidence A No. 4-2)", and the "Suspension of the payment of the purchase price" in the second sentence as the "Suspension of the payment of the purchase price".

The fifth half of the judgment of the first instance court is that “The defendant appealed and is pending in the appellate court (Tgu High Court 2014Nu5676) at the present appellate court (Tgu High Court 2014Nu5676)” is that “The defendant appealed, but (Tgu High Court 2014Nu5676), the defendant was dismissed on December 12, 2014, and the defendant appealed and is currently pending in the final appeal (Supreme Court 2014Du48054).”

Each "Local Tax Act" in the 10th sentence shall be raised as each "former Local Tax Act" in the 5th sentence, the 9th sentence, the 10 second sentence.

Of the attached Form 1 of the judgment of the court of first instance, the "Housing Act" in the 17th Lbbebbebeb, is considered as the "former Housing Act (amended by Act No. 12989, Jan. 6, 2015)".

2. As such, the plaintiff's claim is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.

참조조문

유사 판례

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