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(영문) 서울고등법원 2018.05.31 2018누33366

양도소득세부과처분취소

Text

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.

Reasons

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for dismissal or addition of some contents as follows. Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

Part II, in Part II, “B” shall add “J and K” to the following:

Part 2 "F" in Part 9 is added to "L, M, N, andO".

Part 2: The following shall be added to the following acts of paragraph 21:

A person shall be appointed.

E. The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on January 25, 2017, but the Tax Tribunal dismissed the said appeal on April 17, 2017.

Part 3, “A No. 4” No. 1, 2, and 4 of Category 1 of the Act.

Part 3: “In addition to the following,” see, e.g., Supreme Court Decision 95Nu7383, Aug. 22, 1995.

2. In conclusion, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit.