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The judgment below is reversed and the case is remanded to Seoul High Court.
Reasons
The grounds of appeal are examined.
1. Article 13 of the former Ordinance on the Reduction and Exemption of Do Taxes (amended by Ordinance No. 4295, Dec. 26, 2011; hereinafter “instant Ordinance on the Reduction and Exemption”) prescribed by the delegation of Article 4(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 12175, Jan. 1, 201); Article 13 of the former Ordinance on the Reduction and Exemption of Do Taxes (amended by Ordinance No. 4295, Dec. 26, 2011; hereinafter “instant Ordinance on the Reduction and Exemption”), shall be exempted from acquisition tax on real estate acquired by a local government-invested public corporation, etc. established pursuant to the Local Public Enterprises Act to use directly for its unique duties; however, where any portion of the total assets is privately invested or funded, the portion thereof shall not
In full view of the language and legislative purport of the relevant provisions, and Article 13(1) and (3) of the Ordinance on the Reduction and Exemption of this case provide that a local government-invested public corporation shall be exempted from acquisition tax on real estate acquired by the local government-invested public corporation to use directly for its unique duties, but the relevant part is excluded from the scope of exemption. In full view of the fact that a local government-invested public corporation directly uses certain real estate for its own duties, it is reasonable to deem that the local government-invested public corporation actually uses it directly in the position of the owner or acquisitor of such real
In addition, the existence of grounds for collection under Article 13(3) of the Ordinance on Reduction and Exemption of this case should be determined individually by each person liable for acquisition tax unless there are special circumstances.
(See Supreme Court Decision 2014Du43097 Decided March 26, 2015). 2. The evidence duly admitted by the lower court reveals the following facts.
(1) The Plaintiff.