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(영문) 서울고등법원 2018.06.22 2017누80914

양도소득세부과처분취소

Text

1. The part of the judgment of the first instance against the plaintiff falling under the subsequent part of the order of revocation shall be revoked.

Defendant.

Reasons

1. The reasons for the court's explanation concerning this case are as follows. Article 1-2(a) of the judgment of the court of first instance shall be changed as follows. Article 1-2(1) of the judgment of the court of first instance shall be changed as Category 1, 2, 8, 10, 13, 16, 17 of the judgment of the court of first instance as Category 2, and Article 21 of the judgment as "No. 1, 2, 8, 10, 13, 16, 17 of the evidence" shall be changed as "No. 1, 20 of the judgment of the court of second instance", and Article 20 of the judgment as "No. 4 of the judgment of the court of second instance" shall be changed as "No. 20 of the judgment of the court of second instance as "No. 20 of the judgment of the court of second instance", and it is difficult to see that the plaintiff, as otherwise alleged by Presidential Decree No. 4, "No. 20 of the plaintiff's. 1200 of the plaintiff's. 3 agricultural crops or 4 of the plaintiff's.

2. The changed part

A. On July 22, 1994, the Plaintiff, the father of the Plaintiff, donated 1501 square meters of G, 1501 square meters and 1914 square meters prior to H, Y, and the said G and H land became the said G and H land as the said G land category change and division, and the said G and H land were 141 square meters of G field and 1697 square meters of H field (hereinafter referred to as all the said land).

After that, the Plaintiff.