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(영문) 부산고등법원 2020.06.05 2019누24299
취득세등부과처분취소
Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

Reasons

1. The reasoning of the judgment of the court of first instance citing this case is as follows, and this case is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, except where the court is to write down or add it as follows.

2. On the 5th page of the judgment of the court of first instance, the part written or added “A No. 21” is added following the “Evidence No. 18” of the judgment of the court of first instance.

Nos. 6 through 4 of the judgment of the court of first instance shall be applied for the registration of incorporation of the company of this case with "the company of this case was used as the incorporated capital of this case" attached to "the company of this case."

The 6th of the first instance judgment, the 11th of the same 14th of the same eth of the same eth of the same eth of the same eth.

(D) Meanwhile, when preparing for the incorporation of the instant company, the Plaintiff entered into a contract to purchase KRW 1,198,000,000 in total, the following real estate necessary for the Housing Construction and Sales Business of the instant company on September 5, 2013, and paid 120,000,000 in total the down payment to the sellers listed below.

After the incorporation of the instant company, on November 7, 2013, the Plaintiff paid KRW 1,078,000,000 in total from the Z Bank Account (P)’s account under the Plaintiff’s name to the Z Bank Account (A), and deposited KRW 276,00,000 on November 8, 2013, and on November 13, 2013, the Plaintiff deposited KRW 238,000 in the above Z Bank Account (325,00,000) and KRW 840,000,000 in the name of the instant company, and completed the registration of ownership transfer under the name of the instant company on the same day, and completed the registration date under the name of the instant company, and completed the registration of ownership transfer to the remaining account in the name of the said Z Bank as KRW 87,00,000 on the same day.

【Nos. 7 through 15 of the judgment of the court of first instance (except for the part on the table) shall be as follows. The plaintiff shall hold a bank account in the name of the plaintiff for the purpose of certifying the payment of capital for the establishment of the company of this case (P).

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