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(영문) 서울고등법원 2018.11.28 2018누61422

양도소득세부과처분취소

Text

1. Revocation of the first instance judgment.

2. The Defendant’s transfer income tax for the Plaintiff on January 2, 2017 105,642.

Reasons

1. The reasoning of the court’s explanation concerning the instant case is as stated in the reasoning of the first instance judgment (excluding the part pertaining to “3. conclusion”) except for the modification of the pertinent part of the judgment of the first instance as follows 2. Thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. The amended portion is referred to as “11........... are referred to in the same manner as “E land” when a specific is required for each of the above real estate.

2 under the 2th page, from “B” to “B” to “B” to “B” to “B” to the same page, as follows:

A person shall be appointed.

B. On June 5, 2015, a contract was concluded to sell G and H the instant real estate in KRW 395,00,000, and the instant real estate in KRW 78,000 was concluded to H respectively. Accordingly, on July 17, 2015, the registration of ownership transfer of each of the instant real estate was completed under the name of the above buyers. The instant real estate in KRW 2-3 following 2-3: “No. 10 evidence No. 15, No. 15-1 and No. 2” were “No. 10 (including a number; hereinafter the same shall apply) and “No. 3-2, No. 15” through “No. 27-14, No. 265, Dec. 27, 2015,” and “No. 3-2, No. 15” through “No. 27-1, No. 75, Dec. 26, 2017.”