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(영문) 서울고등법원 2019.01.11 2018누32776

종합소득세부과처분취소

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The defendant's appeal is dismissed.

Expenses for appeal shall be borne by the defendant.

Purport of claim and appeal

1. Purport of the claim.

Reasons

1. The reasoning of the judgment of the court of first instance is as follows, except for the dismissal as follows:

Therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

5. The exchange difference in the 12th page shall be raised as "no exchange difference".

10 pages 18 "Evidence 6, 14, 15, and 16 of A" shall be understood as "Evidence 6, 14 through 18 of A".

Each "this Court" of 10 Myeon 19, 20 Do 12 Do Do Do Do Do 12 Do Do Do 12 Do Do Do 12 Do Do Do 13.

2. The plaintiff's claim should be accepted on the ground of its reasoning.

The judgment of the first instance court is just in conclusion, and the defendant's appeal is dismissed as it is groundless.