(영문) 서울고등법원 2010. 11. 24. 선고 2010누19876 판결[양도소득세부과처분취소][미간행]
Plaintiff (Law Firm Jeong, Attorney Lee Jin-young, Counsel for plaintiff-appellant)
head of Sung Dong Tax Office
October 20, 2010
Seoul Administrative Court Decision 2009Gudan16551 Decided June 9, 2010
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, and the disposition of imposition of capital gains tax of KRW 165,829,081 against the plaintiff on May 8, 2009 by the defendant shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning for the court's explanation concerning this case is as follows, except for the correction of the "(i.e., Presidential Decree No. 20720, Feb. 29, 2008)" of the 3th, 17, 18, and 6th, 17 of the judgment of the court of first instance (amended by Presidential Decree No. 20720, Feb. 29, 2008), and the "(ii)" of the 6th, 2nd (amended by Presidential Decree No. 9897, Dec. 31, 2009) as "(amended by Act No. 8524, Jul. 19, 2007 and enforced from Jan. 1, 2008)" as "the part of the reasons for the judgment of the court of first instance is identical to the part of the judgment of the court of first instance, and thus, it is cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.
Judges Yellow-gu (Presiding Judge)