logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울고등법원 2016.11.15 2015누63007
취득세등부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

Reasons

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

From the 6th judgment of the court of first instance, the 5th to 8th judgment is not limited to a specific group or class, but it appears that the part of the building of this case reported by the plaintiff as a lifelong education facility related to knowledge and human resources development business is used as an educational facility for the plaintiff and its affiliated company, who is not an unspecified majority, not an unspecified majority. Thus, the part of the building of this case is not a real estate used directly for a lifelong education facility related to knowledge and human resources development under Article 38 of the former Lifelong Education Act.

(Seoul High Court Decision 2015Nu61995 decided May 10, 2016, and Supreme Court Decision 2016Du41842 Decided September 30, 2016). The Plaintiff’s assertion is without merit.

According to the 6th judgment of the first instance court, the 3 to 7th sentence is as follows. ③ Under the former Lifelong Education Act, the persons subject to lifelong education in the form of in-house college may be employed by the employees of the relevant workplace or other enterprises having cooperative relations with them (Article 32). Article 33 provides that lifelong education may be conducted at a cyber college-type lifelong educational establishment (Article 33). However, the subjects of a lifelong education establishment affiliated with a workplace are defined as customers, etc. of the relevant workplace (Article 35). However, other forms of lifelong education facilities are not subject to any restriction on the subjects of education. This is permitted to restrict the subjects of education to a specific person only for the type of lifelong education facilities specified in the above Act. The instant educational facilities.

arrow