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(영문) 서울고등법원 2016.12.13 2016누53298
취득세등부과처분취소
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 first instance court.

Reasons

1. The reasoning for the court’s explanation of this case is as stated in the corresponding part of the judgment of the court of first instance, except for dismissal or addition of the judgment of the court of first instance as follows. Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

at least 4 below the second decision of the first instance, the following additions:

D. Meanwhile, on September 13, 2016, the Plaintiff removed the instant building, and changed it to the superintendent of education of Incheon Metropolitan City on September 13, 2016, filed an application for registration of the change

At the bottom of the second half of the judgment of the first instance, “62-1 to 15” is based on the first half of the judgment of the first instance which added “62-1 to 5,” and the second half of the judgment of the first instance which added “A 40-1 and 2,” and the fifth fifth of the judgment of the first instance which added “A 40-1 and 5,” are as follows, and it is insufficient to recognize that the Plaintiff used “A 27 through 39, 46, and 63 (including the branch numbers) directly for the purpose of lifelong educational establishment within one year from the time when the Plaintiff acquired the building of this case.

On the 6th judgment of the first instance court, the following details are added. 5 The plaintiff asserts that he either implemented music and sports classes or provided each of the above parts to students as a performance practice place on the first floor, second floor, and third floor of the building of this case. However, in light of the fact that the electricity consumption at the time when the plaintiff asserts on the part of the building of this case is almost little, the plaintiff's above assertion is difficult to believe.

2. The judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit.

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