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(영문) 서울고등법원 2017.04.12 2016누65710
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

The reasons for this court's acceptance of the judgment of the court of first instance are as follows, and thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. 14 Myeon-dong 14 Do-dong 29,234.9 square meters of the total floor area on the instant land shall be as follows:

【This case’s logistics warehouse of 29,207.85 square meters (1st floor 8,892.82 square meters, 2, and 33.59 square meters, 4, 5th each 9,216.8 square meters, 6th 396.1 square meters, 18.1 square meters, and 18.14 square meters in the guard room of a reinforced concrete structure's building, 6th 3rd 6th 6th 3rd 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 14th 6th 6th 6th

【No. 11” is added to the instant logistics warehouse on April 23, 2013, and on January 15, 2014, 2014, the aggregate of 29,234.9 square meters (other warehouse facilities) of the general steel structure sand site, 14 square meters in storage facilities (security room) of the 18.14 square meters in the 1st floor of the reinforced concrete structure, which was registered as owned by the Plaintiff as owned by the Plaintiff as of April 23, 2013, and 29,234.9 square meters in the aggregate of 9 square meters in storage facilities (other warehouse facilities) of the general steel structure, sand site, and panel site, registered as owned by the Plaintiff as of January 15, 2014.

At the bottom of 5 pages, the following is added to two: 5 pages, 5 pages, 5 pages, and 6 pages, 1.5 p.m. in the order of 1.5 p.m.

④ On April 30, 2013, the Plaintiff had established and operated a licensed bonded area under the Customs Act and subordinate statutes for the purpose of installation and operation from April 30, 2013 to April 29, 2018 with respect to the patent term of 7,164 square meters among the instant logistics warehouses from the head of Incheon Customs Office, and with the purpose of installation and operation as “general import and export cargo equipment,” and the remainder except for the leased area and the licensed bonded area has been operated as a general warehouse. 5 square meters, “5 square meters” is deemed as “3). 6 pages 7 and 8 (based on recognition, adding “A evidence 13 and A evidence 16-1 to 4”.

6 Myeon 10, 11 shall be deleted, and 12 shall be "the fact of recognition".

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