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(영문) 서울고등법원 2018.03.27 2017누86295

양도소득세부과처분취소

Text

1. The plaintiff (appointed party)'s appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff (Appointed Party).

Reasons

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows: (a) the reason for the judgment is that the court of first instance reads “any provision of 4 and 8 pages of the judgment;” and (b) the attached relevant Acts and subordinate statutes are replaced by the relevant Acts and subordinate statutes attached to this judgment (in addition to Article 155(19) of the former Enforcement Decree of the Income Tax Act, Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. In conclusion, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit.