양도소득세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning of the judgment of the court of first instance is as follows, and the reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment, except for those determined by the court of first instance as follows, as to the assertion that the plaintiff supplements in the court of first instance, and thus, it is consistent with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
In addition, “in the project district for the creation of D” shall be added to “In Mancheon” following the second part of the second part of the judgment of the court of first instance, and “in the event of the fifth part of the judgment of the court of first instance” shall be added to “In the event of the fifth part of the judgment of the court of first instance,” and “in the event of the fifth part of the judgment of the court of first instance, the Plaintiff shall belong to the Plaintiff.” The fifth part of the judgment of the court of first instance “from 2005 to 2006” shall be deemed to read “ around February 23, 2007.” The fifth part of the judgment of the court of first instance shall be deemed to read “in the case of the court of first instance”, “in the case of the court of first instance 3-5” of the 7th part of the judgment of the court of first instance, “in the case of the court of first instance,” and “in the case of the fifth part of the judgment of first instance,
“Accomage” was changed.
“Along with each other,” respectively. “Plaintiffs” in Part 14 of the 8th Judgment of the first instance court shall be added to “ February 10, 2016.”
2. Determination as to the part claimed by the Plaintiff in the trial
A. The key point of the Plaintiff’s assertion clearly expressed the intent that the props of the instant land, including the Plaintiff, will operate the prop joint business from 2005 to 2006 at the time of concluding the first business agreement, and the said business agreement constitutes a partnership agreement under the Civil Act by meeting all the requirements for establishment of the association, including the purpose of joint business management and the investment obligation of each party, and details related to profit distribution ratio
In fact, the United Nations E-learning is a follow-up procedure under the first business agreement, such as the conclusion of a loan business agreement related to the fishing life countermeasure site and the conclusion of a design service contract for the construction of a new complex building in E-area E, to implement a joint project from 2007 to 2007.