(영문) 서울고등법원 2007. 4. 25. 선고 2006누23533 판결[양도소득세등부과처분취소][미간행]
Plaintiff (Law Firm Chuncheon, Attorney Yoon Tae-tae, Counsel for the plaintiff-appellant)
Head of Yongsan Tax Office
March 28, 2007
Seoul Administrative Court Decision 2004Gudan10497 decided August 22, 2006
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant shall revoke the imposition of capital gains tax of KRW 497,735,740 on December 1, 200 against the plaintiff on December 1, 200.
1. Quotation of judgment of the first instance;
The reasons why a member should explain this case are as follows: the "10,50 shares" of the first instance court 3 7 Myeon 7 is "1,050 shares"; the "4 Myeon 5" is "after lending 5 Myeon 11"; the "after lending 5 Myeon 11" is "after the right to demand early reimbursement"; the "right to demand early reimbursement" of 5 Myeon 5 is changed into "the right to demand early reimbursement"; and the "7 Myeon 7 Myeon 1" is "(the Supreme Court Decision 2005Du2971 Decided September 28, 2006 cited by the plaintiff)" is the reasons for the first instance judgment except for the addition of "the case differs from this case and it is not appropriate to invoke this case)". Thus, this shall be cited as it is as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.
Judges Cho Yong-ho (Presiding Judge)