beta
Text
1. Revocation of the first instance judgment.
2. The Defendant’s property tax against the Plaintiff on July 27, 2016 89,300.
Reasons
1. The reasoning for this part of the disposition by the court is as stated in Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act, since the reasoning for this part of the disposition is the same as that of the judgment of the court of first instance.
2. Whether each of the dispositions of this case is legitimate
A. Plaintiff’s assertion 1) After the Plaintiff’s highest bid on the instant real estate, F drafted the appearance of the instant real estate without the substance as an entertainment tavern in order to publicly announce the status as a lien holder by asserting a lien. The instant real estate does not constitute property tax and an entertainment bar as a high-class recreation center subject to heavy acquisition tax. (2) After the Plaintiff acquired the instant real estate as a sports facility, the Plaintiff entered into a construction contract, entered into a contract, reported alteration of use, etc. for this purpose, and did not actually commence the construction work on the ground that the instant real estate was not delivered due to F’s claim of lien, etc., but did not confirm an entertainment bar business on the instant real estate or enjoy economic benefits.
In light of these circumstances, since it is clearly confirmed that the Plaintiff used the instant real estate as a sports facility other than a high-class recreation center, the heavy taxation rate should not be applied.
(b) The details of the relevant statutes are as shown in Appendix 2.
C. The grounds for the court’s judgment on this part of the first argument by the Plaintiff are stated in the judgment of the court of first instance.
C. (1) The proviso to Article 13(5)4 of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016) (amended by Act No. 14475, Dec. 27, 2016) provides that a building for a high-class recreation center shall be used for any purpose other than a high-class recreation center, or used for any purpose other than a high-class recreation center, within 30 days from the date of its acquisition.