logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울고등법원 2018.01.23 2017누67188
취득세 비과세신청 및 감면신청 거부처분 취소
Text

1. All appeals filed by the plaintiff and the defendant are dismissed.

2. The costs of appeal shall be borne by each party.

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning of the judgment of the court of first instance cited in this case is as stated in the reasoning of the judgment of the court of first instance, except for the following parts added, thereby citing it in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

If Ten (10) pages 8 of the first instance judgment are not written, the following shall be added:

Considering that the acquisition of the instant land was made in the process of forming a Pyeongtaek-based base and accepting donations to the State, the following is added to the 9th 12 of the judgment of the first instance.

[Plaintiff asserts that since it is difficult to view that the Plaintiff acquired the instant land in accordance with the State plan and made a decision on the sale thereof practically by the State, it is difficult to view that the Plaintiff exercised the authority to dispose of the instant land, and that the Plaintiff did not have the said authority. However, according to the “sales conditions and sales promotion strategy” as stated in the evidence No. 6 (hereinafter “15-year Transfer Site Sales Promotion Plan”), the Plaintiff did not have the said authority to dispose of the instant land in light of the recent real estate trends, etc., the Plaintiff did not accept the Plaintiff’s assertion that the Plaintiff did not exercise the authority to dispose of the instant land in light of the fact that the Plaintiff did not actually exercise the authority to dispose of the instant land in the first instance judgment because it was difficult to accept the Plaintiff’s assertion that the Plaintiff did not exercise the authority to dispose of the instant land in the first instance judgment.

arrow