법인세경정거부처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The contents of the Plaintiff’s assertion in the court of first instance are not significantly different from the contents of the Plaintiff’s assertion in the court of first instance, and even if the Plaintiff’s assertion is re-examineed in light of the evidence submitted in the court of first instance, the first instance court’s dismissal of the Plaintiff’s claim on the ground that, insofar as the Plaintiff’s land before and after the instant land substitution was sold for three consecutive years or more, it cannot be deemed as constituting a non-taxable object under the former Corporate Tax Act
Therefore, the reasoning of the judgment of this court is identical to that of the judgment of the court of first instance, and thus, it is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil
2. In conclusion, the plaintiff's claim of this case is dismissed as it is without merit. Since the judgment of the court of first instance is just in conclusion, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.