소득금액변동통지처분취소
1. Revocation of a judgment of the first instance;
2. On March 10, 2014, the Defendant’s income type against the Plaintiff is the bonus and the year to which the income belongs.
The reasons for the judgment of this court, which partially accepted the judgment of the court of first instance, are as follows, since the reasons for the judgment of the court of first instance are as follows, Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
Article 89 (1) 2 of the first instance court's decision in Section 4 of the fifth letter of the first instance court's decision shall be "Article 89 (2) 2".
Part 7 of the decision of the first instance court shall not apply to "not only," and shall not apply to "not," and shall delete the following from 11.
Part 4 to 9 of the decision of the court of first instance are as follows.
In this case, when the plaintiff purchases the shares from a specially related party B, the plaintiff assessed the value of the shares of this case by adding the appraised value of the shares of this case to the appraisal value of the shares of this case, which is 65,186 won per share, which is 84,814 won higher than the appraised value of the market price of this case pursuant to Article 89 (2) 2 of the former Enforcement Decree of the Corporate Tax Act, and 22,50,000 won per share, which is 665,814 won per share. However, as seen above, the above facts and the purport of the whole arguments can be known in addition to the above facts and the present evidences, the plaintiff received an appraisal of the shares of this case from two accounting firms in order to calculate the proper sales value of the shares of this case, which are non-listed shares at the time of the transaction of this case. The plaintiff made the transaction of this case based on these facts.