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(영문) 서울고등법원 2015.01.14 2014누7376
취득세등부과처분취소
Text

Of the judgment of the court of first instance, the defendant's disposition on July 10, 2007 against the plaintiff shall be attached in the attached Form 1.

Reasons

1. The first instance court, which was the object of the judgment of this Court, accepted all the Plaintiff’s claim of this case.

Then, the Defendant appealed before the remand, and the Plaintiff reduced the purport of the claim to the effect that the Defendant revoked the disposition of imposition of the attached Table 1 against the Plaintiff on July 10, 2007, which was made by the court prior to the remanding, exceeding the amount specified in the attached Table 3. The court dismissed all the Defendant’s appeal before remand.

Accordingly, the Defendant filed an appeal against the judgment prior to remand, and the Supreme Court reversed the part of the disposition of imposition on the Plaintiff on July 10, 2007, which exceeds the amount indicated in the attached Table 2 List 1, and the part of the disposition of imposition on the Plaintiff as indicated in the attached Table 2 List 1, which is about 230,278 square meters of land Icheon-si, and the part concerning 55,144 square meters of forest land in the attached Table 2 List 3, and remanded to this Court.

After remand, this court revoked the part of the judgment of the court of first instance that exceeds the acquisition tax of 23,035,367 won, special rural development tax of 1,960,160, and special rural development tax of 34,53,055 won, and local education tax of 6,376,031 won, and the part that exceeds the acquisition tax of 4,643,622 won, special rural development tax of 38,470, registration tax of 6,965,433 won, local education tax of 1,287,140 won, among the part that exceeds the amount specified in the attached Table 3’s attached Table 2’s imposition disposition of attached Table 3, and dismissed the Plaintiff’s claim corresponding to that part.

On the other hand, only the defendant appealed and the part against the plaintiff is finalized, and the Supreme Court reversed the part against the defendant in the judgment before re-transmission and re-issued to this court.

Therefore, the subject of the judgment of this court is the part against the defendant that was reversed and remanded by the ruling of re-transmission as above, that is, the part that exceeds the amount stated in the attached Table 3 in the disposition of imposition of attached Table 1 against the plaintiff on July 10, 207.

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