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Reasons
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(영문) 서울고등법원 2014.12.23 2014누56736
취득세등부과처분취소
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1. Revocation of a judgment of the first instance;

2. Acquisition tax, etc. assessed against the Plaintiff on August 13, 2013, KRW 160,773,180, including acquisition tax, etc.

Reasons

1. The reasons why the court should explain this part of the disposition are the same as the reasons for the corresponding part of the judgment of the court of first instance. Thus, this part of the reasoning is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion that the plaintiff argued that the parking space of the church of this case is narrow, uses the land of this case in the vicinity as a church parking lot, open free of charge for neighboring residents to use it as a parking lot, and use it for various religious events, such as sports games, etc. Thus, the land of this case is still real estate used directly for the proper purpose of the church and the disposition of this case conducted on different premise is unlawful.

(b) The details of the relevant statutes are as shown in the attached statutes.

C. 1) The facts of recognition are as follows: 5 vehicles in the name of the plaintiff, which are the vehicles belonging to the instant church, are considered to be used for commuting to and for business of the instant church. The total number of households registered of the instant church is about 579 households around January 2013, and about 574 households around January 2014 and about 650 to 70 households, while the number of the parking spaces of the instant church is only two, but there is a space where two vehicles can be parked at the front and rear end of the church, if there is Sundays, it is not possible to park a vehicle at that place. The number of people around the road other than the instant church is about 30 times the number of parking spaces of the instant church is about 650 to 300, but there is no separate parking space for 10:00 times the number of new parking spaces (YM: 10: 400 times the number of parking spaces) and 10: 10:10000 out of the instant church.

3. The land of this case is the case.

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