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(영문) 서울고등법원 2016.11.30 2016누43000
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

The reasoning of the judgment of the court of first instance is the same as the judgment of the court of first instance except for dismissal or addition of some of the grounds of the judgment of the court of first instance as follows. Thus, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

5. The evidence of six pages add “Ap. 94, 95, 96”.

6. 6. The 6.0 Myeon 6. Do 13.

【Relocation, the J’s lessor transferred KRW 8,625,650,00,000,000 from 10 to 20 March 25, 2011, excluding monthly rent, urban gas charges, compensation for loss of key, etc., was refunded from her lessor M to 8,625,650,00. The following details are added as follows on 6 pages 12:

【E according to the details of the use of the Habs Transportation Cards and the record of the Habs Use of the Habs, E is the user of the Habs installed in the E vehicle. E passes through the Habsop station after the passage of the Habsop in the work hours after March 25, 2011, which was moved to the instant real estate, and passed through the Habsop station in the reverse order during the retirement hours. On May 18, 2012, the Habsop operational records are the same even after the movement of the resident registration to the Ntel A. 113, Sung-gu, Sungnam-gu, Sungnam-si. 7 pages 18.

【The Plaintiff’s representative director E was in need of residence as a family resident, and from March 25, 201 to March 25, 2011 on the day following the payment of the remainder, the Plaintiff’s representative director E used household and household, etc. as the instant real estate from J 102 Dong 619, a previous residence and used it as a residence, and the purpose of acquisition can also be deemed as residence (the judgment of the first instance court)

The defendant's appeal is dismissed.

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