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(영문) 광주고등법원 (제주) 2018.04.25 2017누1799

종합소득세경정거부처분취소

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1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning for the court's explanation concerning this case is as follows: the defendant's "the defendant" under Section 2, Section 11 of the judgment of the court of first instance shall be deemed as "C"; the "a golf course construction director" under Section 8, Section 11 shall be deemed as "a golf course design and planning management business, and a construction fund overall business" under Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act shall be cited as it is in accordance with the reasoning for the judgment of the court of first instance, except where the defendant's "the business general

2. In conclusion, the plaintiffs' claims are dismissed due to the lack of reason, and the judgment of the court of first instance is just in this conclusion, and all appeals by the plaintiffs are dismissed due to the lack of reason. It is so decided as per Disposition.