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(영문) 서울고등법원 2020.11.27 2019누38429
법인세등부과처분취소
Text

All appeals by the plaintiffs are dismissed.

The costs of appeal are assessed against the plaintiffs.

Purport of claim and appeal

1...

Reasons

1. The reasoning of the judgment of the court of first instance cited in the instant case is as follows, and the reasoning of the judgment is examined or added, except for the addition of the judgment of the plaintiffs as stated in paragraph (2) below to the judgment of the court of first instance as to the assertion emphasized or newly added, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

[Supplementary or additional parts] Part 3 of the first instance judgment, “from March 9, 2016 to March 25, 2016” is deemed as “from March 9, 2016 to May 17, 2016 (from March 9, 2016 to March 28, 2016; however, the period of investigation was extended by May 17, 2016).”

See evidence No. 15 (section 3) and evidence No. 22 of Eul. 5 of the first instance judgment "6,161,578 milk" shall be read as "6,161,584 milk."

See the evidence No. 3 (Attachment 2) of the first instance judgment, “1,863,641,460 won” of the first instance judgment No. 14 is the aggregate of “3,524,672,400 won” from 2009 to 2012 corporate tax arrears for the business year from 3,524,672,40.

The combined 2019Nu3843 see Evidence No. 3 (No. 9) of the 2019Nu3843.

The 8th of the first instance judgment, the 8th of the first instance judgment, and the 14th of the appeal, are as follows.

【C) The plaintiffs asserted that the evidence not submitted in the above criminal trial and that the submission of Gap evidence Nos. 31 through 36 is difficult to adopt a final and conclusive criminal judgment.

However, in full view of the following circumstances, it is difficult to deem that a criminal judgment finalized solely with each of the above evidence’s descriptions or images is found guilty and that a special circumstance is difficult to employ a judgment based thereon.

(No. 39 and 40 additional documents submitted by the plaintiffs in the trial, and all other evidentiary materials submitted by the plaintiffs in the first instance and the trial shall be judged to be same, even if all,). Therefore, the above plaintiffs' assertion cannot be accepted.

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