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(영문) 대법원 2016.08.29 2014두43943
취득세등추징처분취소
Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

The gist of the grounds of appeal is that the court below erred in the misapprehension of legal principles, since the court below held that the defendant's disposition of this case was lawful, although the plaintiff used the real estate of this case for the construction design business, which was the initial use plan, within one year from the date of acquiring the real estate of this case.

However, the recognition of facts and the selection of evidence, which is based on such premise, belong to the exclusive authority of the fact-finding court unless they exceed the bounds of the principle of free evaluation of evidence. The ground of appeal is merely disputing the fact-finding of the court below, and thus cannot be seen as a legitimate ground of appeal. Furthermore, even if examining the records in light of the records, the judgment of the court below is not erroneous in exceeding

Therefore, we cannot accept the assertion of misapprehension of legal principles based on the premise of facts different from the facts admitted by the court below.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

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