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(영문) 서울고등법원 2015.12.09 2014누69701
취득세부과처분취소
Text

1. The part against the plaintiff that is revoked under the judgment of the court of first instance shall be revoked.

The defendant on May 10, 2012 is against the plaintiff.

Reasons

Details of the disposition

The reasoning for this Court’s explanation is as follows, except for dismissal or addition as follows, from 2 to 4 pages to 11 of the reasoning of the judgment of the first instance. Thus, this Court shall accept it in accordance with Article 8(2) of the Administrative Litigation Act, and Article 420 of the Civil Procedure Act.

(1) Two pages 8, F and G shall be regarded as “T and U”.

② The phrase “3,394 square meters prior to H in Sung-nam-si, Sungnam-si,” in the 2nd parallel of nine pages, is deemed to read “3,394 square meters prior to H 18,281 square meters prior to H in Sung-nam-si, Sung-nam-si, and 2,91 square meters prior to H.

③ During two pages 11, the term “ July 12, 2003” shall be read as “ June 30, 2003.”

④ From the 2nd side to the 4th half, “after acquiring from K on June 27, 2005 the J land 1,911.86 square meters (hereinafter “instant land”) of Sungnam-gu, Sungnam-si, Manam-si, the ground that “after acquiring from K on June 27, 2005, 1,911.86 square meters of the J land of Sungnam-gu, Sungnam-si, Sungnam-si, the ground that “The land was acquired from K”.

(5) The following shall be added between three pages 10 and 11:

(e) subsection (e);

Me to paragraph 1.

D. As the instant building site, the land acquired by the Plaintiff was divided into 18,281m2 and 2,97m2 before J on July 19, 2003 from the land of 18,281m2, Seongbuk-gu W (hereinafter “W”).

J Land was divided into J land and L land on November 29, 2005, and the land category was changed on February 15, 2007, and was combined with M, L, and N land on November 2, 2007.

(2) On February 27, 2009, the said J land was divided into five parcels of J (1,935 square meters), P (561 square meters), S (50 square meters), P (80 square meters), and Q (430 square meters) as a co-owned property partition on February 27, 2009. The Plaintiff acquired, as the instant building site, the land of J (1,935 square meters) and Q (430 square meters), the land of J (1,935 square meters) was solely owned by five persons, and the Plaintiff acquired, as the instant building site, the land of J (1,778 square meters, 1,935 square meters, excluding RR land 157 square meters, which was re-divided on February 18, 2010) and Q.14 square meters among Q.

(hereinafter “instant land”, and the total area of 1,94.14 square meters = 1,778 square meters = 166.14 square meters). (6) From three pages to 4,5 square meters, the instant land is deemed to be “the instant land.”

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