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(영문) 대전고등법원 2020.05.14 2019누12089
취득세등경정거부처분취소
Text

1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The grounds for appeal by the plaintiff citing the judgment of the court of first instance are not significantly different from the allegations in the court of first instance, and the fact-finding and judgment of the court of first instance are justified even if the parties' claims are examined by adding the evidence submitted to the court of first instance to the

Therefore, the reasoning of the judgment of this court is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal of part of the grounds of the judgment of the court of first instance or supplementation of such judgment as stated in the following Paragraph 2. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420

2. In addition, “in accordance with the grade of examination” shall be added in front of each “guarantee Rate” in Part 5, 6, and 6, of the contents to be removed or supplemented.

"1.249/100/365 days x 937 days x 1.249/100 x 937 days x 937 days x 937 days / 365 days."

At the end of the third week of the 6th page 9, the acquisition tax on payments made on May 23, 2013 and August 12, 2013 was excluded from the tax base of acquisition tax made on October 7, 2013, because the acquisition tax was incurred before October 7, 2013. The phrase “0.75/100/365 x 926 days x 0.75/100 x 926 x 105 x 1065 x 10.16)” was added at the end of the 1st class under the 1st sentence below. The portion of acquisition tax paid on May 20, 2014 was excluded from the tax base of acquisition tax made on May 20, 2014.”

Section 17 of 12-14 of the 17th page “as seen earlier, in full payment to the Korea Land and Housing Corporation,” the portion “ shall be paid in full, as seen earlier, by repaying the full amount of the loan to E before the due date for the loan stipulated in each loan agreement of October 4, 2013 and May 19, 2014 arrives.”

Part 19 "Nos. 1 and 7" in Part 5 shall be added to "Nos. 1, 4, and 7".

After the "similar financial costs" in the 5-6 conduct of the 19th page, the "service fees paid in return for the provision of services necessary for the acquisition of the land in Korea" shall be added.

Law No. 19 13-14.

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