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(영문) 대구고등법원 2016.05.27 2015누6454
종합소득세등부과처분무효확인
Text

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. In the event that the grounds alleged by the plaintiff in the trial while filing an appeal by the court of first instance are not significantly different from the contents alleged by the plaintiff in the court of first instance, and even if both the evidence submitted in the court of first instance and the statement in Gap evidence (including the serial number) submitted in the court of first instance are examined, the judgment of the court of first instance rejecting the plaintiff's assertion is justified.

Therefore, the court's explanation on this case is identical to the reasoning of the judgment of the court of first instance, except for dismissal or addition of some contents as follows. Thus, the court's explanation on this case is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

The "Evidences" in the 5th sentence of the court of first instance is considered as "Evidences and Witnesses of the court of first instance".

After "D" in Part 18 of the fifth decision of the court of first instance, "as well as in the investigation process of the defendant's plaintiff, the court of first instance shall add "as well as in the trial."

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

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