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(영문) 서울고등법원 2018.06.07 2017누71262

양도소득세부과처분취소

Text

1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning of the judgment of the court of first instance citing the reasoning of the judgment is as stated in the reasoning of the judgment of the court of first instance, except for adding two lines from the 12th bottom of the reasoning of the judgment of the court of first instance and adding the following two lines from the 12th bottom of the reasoning of the judgment of the court of first instance. Thus, this is cited in accordance with Article 8(2

As a result of each tax investigation under the following, the Plaintiff asserted that the actual owner of the above enterprise or real estate was F, and filed an order to submit documents with respect to the following: (i) all records of the AP tax investigation in 201; (ii) all records of the individual tax investigation in relation to the business, including Q buildings, S buildings, and ZFA; (iii) all records of the personal tax investigation in relation to the acquisition of real estate in 2015; (iv) all records of the report of capital gains tax without reporting in Q buildings in 2015; and (v) all records of the audit in relation to the period of representative of the KFFFF of the JFF of the JFF. On December 20, 2017; and (v) the above decision became final and conclusive at that time. Nevertheless, the Defendant did not submit only some of the documents directly related to the Plaintiff on May 9, 2018; and (v) the Defendant did not assert the other party’s right to submit documents, apart from the fact that it is true.