(1심 판결과 같음) 부과처분시 신의성실의 원칙에 위배되는 사정이 있더라도 합법성의 원칙을 우선해야 함[국승]
Gwangju District Court-2015-Ga group-9818 ( September 15, 2015)
(as in the judgment of the court of first instance) Even if there is a reason contrary to the principle of trust and good faith, the principle of legality should be given priority.
(2) The Plaintiff’s claim for damages is without merit, in light of the following: (a) even if the disposition of imposition of capital gains tax violates the principle of trust and good faith, the tax authority shall give priority to the principle of legality rather than the protection of specific trust.
Gwangju District Court 2015Na55225
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○○ Kim, ○○○
Gwangju District Court 2015Kadan9818 ( September 15, 2015)
April 29, 2016
May 20, 2016
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance is revoked. The Defendants jointly and severally are the Plaintiff ○○○○○○○ and its among them.
With respect to ○○○○○○ from 2014. ○○○ to the date of this judgment, 5% per annum from the following day to the date of this judgment.
C. By the day of full payment, 20% interest per annum shall be paid.
1. Quotation of judgment of the first instance;
The reasoning for the court's explanation on this case is that it is the same as the part concerning the reasons for the judgment of the court of first instance.
Ro, it is quoted in accordance with the main sentence of Article 420 of the Civil Procedure Act.
2. Conclusion
If so, the plaintiff's claim of this case is dismissed due to the lack of reason, and the judgment of the court of first instance is this.
As the conclusion is justified, the plaintiff's appeal against this is dismissed as it is without merit.
this decision is delivered with the assent of all Justices.