Maximum food and 1 other

The head of Eunpyeong-gu Seoul Metropolitan Government

September 27, 2005

Seoul Administrative Court Decision 2004Guhap9692 decided Nov. 4, 2004

1. All appeals filed by the plaintiffs are dismissed.

2. The appeal costs are assessed against the plaintiffs.

The decision of the first instance court is revoked. On March 10, 2003, the defendant confirmed that each acquisition tax of KRW 31,080,000 against the plaintiffs and each special rural development tax of KRW 2,849,00 is null and void.

1. The reasons why a party member should explain this case are presented are as follows: Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act, since it is the reasons why the court of first instance, except for the following reasons, is the same as the reasons for the decision of the court of first instance following the 6th judgment of the court of first instance.

In the above case of the Seoul Northern District Court (Case No. 11 omitted), although the non-party was found guilty on March 31, 2005, the non-party 2 was found to have obtained the above non-party's consent to the above provisional disposition No. 10, the non-party 2 was found to have obtained the above non-party's right to claim the non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's right to claim the non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's right to claim.

2. If so, the judgment of the first instance is legitimate, and the plaintiffs' appeal is dismissed as it is without merit. It is so decided as per Disposition.

Judges Kim Jin-jin (Presiding Judge)