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(영문) 서울고등법원 2017.10.13 2017누48668
재산세등부과처분취소
Text

1. The plaintiff's appeal against the defendants is dismissed in entirety.

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

purport, purport, and.

Reasons

1. The grounds for this judgment by the court of first instance shall be those for the judgment, except for the addition of some of the following:

Therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The following shall be added to 12 pages of the first instance judgment:

【4) The Plaintiff asserts that the Plaintiff’s authority to re-elect the instant construction works ought to be determined on the basis of the Plaintiff, the trustee, and that the instant construction works are granted only in extremely exceptional cases, and that the instant construction works have arisen due to external factors, namely, the external factors that the Plaintiff could not substantially control, due to the fact that the instant construction works were the truster, and the fact that the instant construction works occurred due to the fact that the instant construction works were carried out by the T

In other words, even if the Plaintiff’s right to select the contractor is exceptionally acknowledged based on the Plaintiff’s standard, this assertion argues that the construction work may not be deemed to have been interrupted for six months or longer without justifiable grounds as of June 1, 2014, which was the property tax assessment basis date, since it occurred from January 9, 2014, which was decided to commence the rehabilitation procedure.

However, according to the facts acknowledged earlier, if it is deemed difficult for the Plaintiff to complete the scheduled construction due to the discontinuance of construction due to such reasons as the default of construction work, etc. (Article 16(1) of the instant special agreement), the Plaintiff may re-elect the construction work (Article 16(1) of the instant special agreement), and the construction of a pair of construction works, which is a contractor, was suspended on January 201, 2013, which was around one year prior to the date of the decision to commence the construction work, and the KOSDAQ transaction was suspended by the complete capital

In light of the above facts, on October 8, 2012, the reason for the transfer of the project implementation right stipulated in the trust agreement of this case occurred due to the management deterioration of the two-party construction, and acquired the status of the additional interest rate as to the project of this case on October 8, 2012, and immediately thereafter the business right of this case.

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