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(영문) 서울고등법원 2017.02.22 2016누44225
종합부동산세등부과처분취소
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 concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal or addition of part of the judgment of the court of first instance as follows. Thus, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

The plaintiff in the second parallel of the second parallel of reasons is "Co., Ltd. A" (hereinafter referred to as "A"), "holder and other person" in the second parallel of the second parallel of reasons is "trustee D", and "holder and other person" in the table leading to the third upper part from the second bottom to "trustee D", and all "owner" in the table leading to the third upper part from the second bottom to "owner A".

Under the third attached Table, the first attached “Plaintiff” shall be “A”, the sixth attached “Plaintiff” shall be read as “A”, the “Plaintiff” as “A”, and the “289,740 won for special rural development tax” in the seventh attached “(including two additional taxes)”, and the “Plaintiffs” in the 9th attached Table shall be read as “A”.

Part III below the 10th Schedule shall add to:

D. A was declared bankrupt on May 19, 2016 by the Seoul Central District Court 2015Hahap100138, and the Plaintiff was appointed as a trustee in bankruptcy and taken over the instant lawsuit. Under the third attached Table of “A”, “A”, “H” in Article 16-17, and “A” in the last behavior, “A” are deemed to be “A”, “A”, “H” in Article 16-17, and “A”.

The term "Plaintiffs", "A", "A", "A", "A", and "A" in the 4th parallel parallels 2, "Plaintiffs", "10, 13, 16, and 20, "Plaintiffs" in the 5th parallels 2, "Plaintiffs", "4, and 8, respectively.

“A evidence 3” is added to Chapter 10 [based basis for recognition], “A” in Part 14 is added to “A,” and “B” in Part 20 is added to “A,” and “B” in Part 18-19.

2. Conclusion, the first instance court.

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