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(영문) 춘천지방법원 2015.05.01 2014구합4502
취득세등추징처분취소
Text

1. The defendant against the plaintiff:

(a) Acquisition tax on each real estate listed in the separate sheet No. 1 dated August 2, 2012;

Reasons

Details of the disposition

The plaintiff is a corporation established on June 29, 1998 under the Special Act on the Assistance to the Development of Abandoned Mine Areas.

With respect to the development plan for the coal mine development district in Gangwon-gu, Gangwon-do, the Gangwon-do Governor of Gangwon-do, the Seoul Special Self-Governing Province designated the plaintiff as the implementer of the above project under Articles 14 and 16 of the Balanced Regional Development and Support for Local Small and Medium Enterprises Act (amended by Act No. 5453, Dec. 13, 1997; hereinafter referred to as the " Balanced Regional Development Act") on February 6, 1997, after obtaining approval of the development plan from the Minister of Construction and Transportation pursuant to Article 14 (1) of the former Balanced Regional Development and Support for Local Small and Medium Enterprises Act.

[Public Notice of Gangwon-do No. 1998-258]

1. Implementers: Plaintiff;

2. Name of business: A project to create a lecture, casino, or set;

3. The location and area of the area where the project is performed: 11,570,000 square meters in case of a high source/area of an Eup in the Hanwon-gun, Gangwon-do:

4. The outline of the project and the implementation period for the project: One type / total project cost for the infrastructure project, such as casino, hotel, container, skiing, skiing ground, golf course, employee-based parking lot: The period for the implementation of the project: from December 1, 198 to December 31, 2010, the project consisting of casino hotel business: (1) casino hotel business, (2) Hasky ground business, (3) Hasky ground business, (4) Hasky ground business, and (3) Madan Culture and Tourism village development business, and the plaintiff was approved by the Governor of Gangwon-do (the Governor of Gangwon-do as the defendant was changed from the authority authorized to designate Gangwon-do due to the amendment of the Balanced Regional Development Act) as the authority authorized to designate Gangwon-do casino development projects, according to the implementation stage of each project, which was formulated to implement the project three-dimensionally during the 15-year implementation period on June 30, 199.

In the above basic plan, the project for the development of coal mine culture villages is to be implemented since 2010 as the three-stage implementation project.

(2) is publicly notified.

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