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(영문) 서울고등법원 2018.11.14 2017누79907
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 grounds for admitting and amending the judgment of the court of first instance are stated in the reasoning of the judgment of the court of first instance, except that the plaintiff used the above land and buildings as one of the logistics business (logistics business) under Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, since the plaintiff can be deemed to have used the 1, 2 land and the 1, 3 warehouse in the rental warehouse method at least through the first and third contracts entered into with the can be deemed to have used the 1, 2, and 1, and 3 warehouse. Thus, the plaintiff should be deemed to have used the above land and buildings directly for the logistics facility operation business (logistics business).

2. In conclusion, the plaintiff's claim of this case is justified, and the judgment of the court of first instance is just in conclusion, and the defendant's appeal is dismissed.

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