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(영문) 대전고등법원 2020.05.14 2019누12720
취득세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The Plaintiff’s ground of appeal citing the judgment of the court of first instance is not significantly different from the allegations in the court of first instance, and the fact-finding and judgment of the court of first instance are deemed legitimate even if the Plaintiff’s ground of appeal citing the presented evidence

Therefore, the reasoning of the judgment of this court is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal of part of the grounds of the judgment of the court of first instance or supplementation of such judgment as stated in the following Paragraph 2. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420

2. The second 4-5 of the contents of dismissal or supplementation are as follows: “A corporation shall be a corporation, and the freight trucking services shall be licensed on March 26, 2010.”

The following shall be added to the 8th page:

A person shall be appointed.

C. From January 14, 2013 to October 15, 2018, the Defendant sent to the Plaintiff a notice of demand for payment of acquisition tax by mail, 15 times from January 14, 2013 to October 15, 2018.

Part 9 of the second page of "A 1, 2, 3, 2, 2, 11 to 14" is added to the basis of recognition of "A 3, 2, 3, 2, 2, 11 to 14."

The plaintiff representative director also recognized the disposition of this case at the first hearing date of the trial of the first instance, even though he was aware of the disposition of this case at the early 2013, at the latest.

Within 90 days thereafter or within 90 days thereafter.

3. Thus, the lawsuit of this case is unlawful and dismissed. The judgment of the court of first instance is just in conclusion.

Therefore, the plaintiff's appeal is dismissed because it is without merit.

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