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(영문) 서울고등법원 2016. 4. 1. 선고 2015누56993 판결
[취득세등부과처분취소][미간행]
Plaintiff and appellant

Plaintiff (Law Firm Woo, Attorneys Lee Woo-soo et al., Counsel for plaintiff-appellant)

Defendant, Appellant

Market for Lighting

Conclusion of Pleadings

March 4, 2016

The first instance judgment

Suwon District Court Decision 2014Guhap61126 Decided August 19, 2015

Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The judgment of the first instance shall be revoked.

The primary claim: The defendant's rejection disposition against the plaintiff on June 16, 2014 against the reduction of KRW 104,589,920, the local education tax of KRW 8,964,850, and the special rural development tax of KRW 5,976,560 is revoked.

Preliminary Claim 1: The part exceeding 44,824,540 won of the disposition of imposition of acquisition tax of KRW 104,589,920 against the plaintiff on December 24, 2013 by the defendant shall be revoked.

Preliminary Claim 2: The Defendant’s imposition of acquisition tax of KRW 104,589,920, local education tax of KRW 8,964,850, and special rural development tax of KRW 5,976,56, and special rural development tax of KRW 62,753,952, local education tax of KRW 5,378,910, and special rural development tax of KRW 3,585,936 shall be revoked on December 24, 2013.

Reasons

1. Quotation of the reasons for the judgment of the first instance;

The reason for this decision is the same as the reason for the judgment of the court of first instance, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420

2. Conclusion

Therefore, the part of the conjunctive claim Nos. 1 and 2 in the lawsuit of this case is unlawful and dismissed as it is without merit. The judgment of the court of first instance is justified as the conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.

Judges Kim Woo (Presiding Judge)

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