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(영문) 서울고등법원 2016.12.15 2015누66976

양도소득세부과처분취소

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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.

Reasons

1. The reasoning of the judgment of the court of first instance is as stated in the judgment of the court of first instance except for the addition of some contents as follows. Thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The following shall be added to the fourth and fourth cases of the first instance judgment:

【No. The No. 50,50,000 won was the actual transfer value of the instant real estate at the time of trial. The reason why the Plaintiff was asked to obtain a large amount of loan was that the Plaintiff. However, in light of the fact that the transfer value of the instant real estate was 1.7 billion won, and that the transfer value of the instant real estate written between the Plaintiff and E was indicated as KRW 2.5 billion, E’s above statement is not consistent, and it is not supported by objective data, such as financial transaction, etc. (the Plaintiff’s statement is not consistent and is not supported by objective data (the “Real Estate Sales Contract Adjustment Table” attached to the Plaintiff’s preparatory document as of August 25, 2015), and there are many cases where it is impossible to find whether the Plaintiff was actually paid the amount that the Plaintiff had received from E, and thus, it cannot be deemed as objective data.

(3) No person may believe that he/she is in good faith.

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