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(영문) 서울고등법원 2017.11.09 2017누62398
법인세경정부과처분등취소
Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

Reasons

1. The reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance except for dismissal or 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 3rd point of the 9th judgment of the first instance.

【The Plaintiff is deemed to have lent the above loan to C under the judgment that it would be more favorable to the recovery of the Plaintiff’s construction cost, in full view of the following: (a) although the Plaintiff is deemed to have lent the above loan to C again, it was difficult for C to extend the period of new loan or existing loan in the name of C due to the aggravation of the financial status of C; and (b) accordingly, the Plaintiff was placed in the situation where C would be liable for the overdue interest at a high interest rate; and (c) thus, the Plaintiff extended the above loan to C under the judgment that it would be more favorable for C

) The Court of First Instance 10, 13, which is the first instance judgment, shall be deemed to be “the court of the first instance”.

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

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