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(영문) 서울고등법원 2011. 7. 5. 선고 2010누39917 판결

[양도소득세부과처분취소][미간행]

Plaintiff, Appellant

Attached 1 List of Plaintiffs (Attorney Jeong Byung-chul et al., Counsel for the plaintiff-appellant)

Defendant, appellant and appellant

Head of Gangnam District Tax Office and 15 others

The first instance judgment

Seoul Administrative Court Decision 2010Guhap15087 decided October 27, 2010

Conclusion of Pleadings

June 7, 2011

Text

1. All appeals by the Defendants are dismissed.

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

Purport of claim and appeal

1. Purport of claim

Each disposition of imposition of each transfer income tax stated in the attached Form 2 written by the Defendants against the Plaintiffs shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. All of the plaintiffs' claims are dismissed.

Reasons

The court's explanation on this case is the same as the part of the reasoning of the judgment of the court of first instance, and thus, citing this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Therefore, all of the plaintiffs' claims are justified, and the judgment of the court of first instance is just, and the appeal by the defendants is dismissed as all of the appeals are without merit. It is so decided as per Disposition.

[Attachment]

Judges Kim Chang-suk (Presiding Justice)