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Reasons
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(영문) 수원지방법원 2014.10.23 2014구합3007
취득세부과처분취소
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1. The Defendant’s imposition of acquisition tax of KRW 90,200 against the Plaintiff on August 9, 2013 shall be revoked.

2. The plaintiff's remainder.

Reasons

1. Details of the disposition;

A. (1) On October 2, 2003, the Plaintiff purchased Nos. 601 and 602 (hereinafter “each of the instant real estates”) located on the roof of Suwon-si B Building (hereinafter “instant building”) in Suwon-si, Suwon-si (hereinafter “instant building”) and registered the ownership transfer on October 31, 2003.

(2) On August 23, 2004, the Plaintiff leased each of the instant real estate to C with a lease deposit of KRW 30 million, KRW 4.7 million per month, and the lease term of KRW 1,00,000 per month. Article 8 of the said lease agreement provides that “When the contract is terminated, the lessee renounces the ownership of the facilities, fixtures, and fixtures installed in the leased object.”

(3) On August 23, 2006, the Plaintiff leased D with a lease deposit of KRW 30 million, KRW 4860,000 per month, and the lease term of KRW 1 year. Article 8 of the above contract provides that “When the contract is terminated, the lessee shall order the lessor to restore the whole object of the lease to its original condition, and waives the ownership of facilities, equipment, and fixtures. Here, the original condition refers to the previous condition performed for the business of the massage place after August 23, 2004.”

(4) On November 18, 201, the Plaintiff leased each of the instant real estate to E with a lease deposit of KRW 40 million, KRW 3740,000 per month, and the lease term of KRW 1,00,000 per year. The said lease agreement was stipulated to the effect that “No change of structure, extension, alteration of use, etc. of each of the instant real estate shall be made without prior written consent of the lessor (Article 5),” and that “a lessee shall waive the lessor’s right to ownership of the leased property, facilities built on the leased object or attached to each of the instant real estate (Article 7(2)).”

(5) On May 17, 2012, the Plaintiff set the lease deposit amount of KRW 40 million to F, KRW 3740,000 per month, and the lease term of KRW 2 years.

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