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(영문) 서울고등법원 2014.11.20 2014누53249
양도소득세부과처분취소
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. The reasons stated in this judgment by the court of first instance are as follows: "In the event that the purchaser of real estate agrees to take over the secured obligation, provisional attachment obligation, and obligation to refund the lease deposit with respect to real estate subject to sale and purchase, and in the event that the purchaser of real estate agrees to deduct the amount of such obligation from the purchase price, barring any special circumstances, the purchaser pays the remainder after deducting the secured obligation of the right to collateral security, which the purchaser agrees to bear from the purchase price, from the purchase price. Thus, in principle, the date of liquidation of the purchaser of the above real estate shall be deemed to be the payment date of the remainder (see Supreme Court Decisions 93Nu12855, Jan. 25, 1994; 200Da18578, May 10, 2002)." Thus, the reason stated in the judgment of first instance is as stated in Article 8 (2) of the Administrative Litigation Act and Article 40 (2) of the Civil Procedure Act.

2. In conclusion, the plaintiff's appeal is dismissed as it is without merit.

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