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(영문) 서울고등법원 2017.06.21 2016누71913

종합소득세 경정처분 취소 청구

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

Reasons

1. The reasoning of the court's explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance except for the dismissal or addition of part of the judgment of the court of first instance as stated in the following Paragraph 2. Thus, it is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. The second part of the scrap or addition was closed at the end of the same year for the second reason, “after receiving the end of the same year.”

“30,727,180 won” of heading 10-11 for the second reason shall be added “(including additional taxes).”

"A evidence No. 3" shall be added to Chapter 14 for the second reason (based on recognition).

The "public works" in the first 7th sentence shall be added to the "public works", and the "public works" shall be deleted from the first 19 to the second 21.

The phrase “(see, e.g., Supreme Court Decision 2013Du17527, Jun. 26, 2014)” is regarded as “(see, e.g., Supreme Court Decision 2013Du17527, Jun. 26, 2014

Part 5 of the 17th page "A evidence 3, Eul evidence 2" is "A evidence 3, A evidence 5-1, 2, and Eul evidence 2, the testimony of the witness I of the first instance trial".

Part 5, “Notwithstanding the closure of the business of the instant workplace at the end of the end of 2010,” and Part 20, “A approximately 8-10 months” are deleted, “A about 10-12 months,” and “employee F, G, and H” are deemed to read “employee F, G, and H”.

The witness of the 6th, the 10th, and the 15th in both the 6th, the 6th, the 10th, and the 15th, shall be considered as the witness of the first instance trial, and the 6th and 2nd 10th of the 6th, the 10th, the 10th, the 10th, the 10th, the 14th, the 14th, the 10

The financial resources of KRW 50,00,000, which the Plaintiff claimed to have paid as compensation for resettlement to employees G and H on October 20, 2011, are the same day, for the Plaintiff’s other business places (J-related facilities compensation) of the Plaintiff deposited from the instant association.