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(영문) 서울고등법원 2018.01.30 2017누56942
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 reasoning of the court’s explanation as to this case is as stated in the reasoning of the judgment of the first instance, except for the following addition to the text of the judgment of the first instance. Thus, it shall be cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

The following contents are added to the judgment of the court of first instance No. 6 of the first instance. 14, the defendant asserts that the contract costs of this case fall under the economic value of the assets, etc. renounced from Gyeonggi-do to acquire the land of this case, and should be included in the acquisition price. However, the contract costs of this case cannot be deemed as the price of the land of this case or other indirect costs equivalent thereto. Thus, even if the burden is in any relationship with the acquisition of the land of this case, it cannot be included in the acquisition price of the land of this case. If all the burden related to the acquisition of the goods of this case is included in the acquisition price, it may result in an indefinite extension of the acquisition time until all such burden is determined.

(2) The Defendant’s appeal is dismissed on the ground that the Defendant’s appeal is justified. It is so decided as per Disposition by the assent of all participating Justices. It is so decided as per Disposition by the assent of all participating Justices on October 24, 2008.

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