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/usr/share/applications/ViewPDF.desktop is in viewpdf.app 1:0.2dfsg1-5.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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[Desktop Entry]
Type=Application
Categories=Office;Viewer;
Name=ViewPDF
Comment=PDF Reader for GNUstep
Exec=ViewPDF
MimeType=application/pdf;