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(영문) 서울고등법원 2019.05.01 2018누57188
종합소득세부과처분취소
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 cited in this case is as stated in the reasoning of the judgment of the court of first instance, in addition to the parts to be modified under paragraph (2) below, and thus, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

2. The correction shall consist of a 8 to 7 pages from the 6th part of the judgment of the first instance as follows.

A) The following facts may be acknowledged without dispute between the parties or by comprehensively taking into account the respective entries and arguments in Gap evidence Nos. 3, 5-7, and Eul evidence Nos. 5, 6, 10, 13-18 (including each number), and the overall purport of pleadings. ① According to the articles of incorporation (amended on Jan. 7, 2001, Gap evidence No. 3) of the association of this case, the association of this case aims to jointly develop the commercial buildings of this case, carry out the business of selling and leasing commercial buildings, the business of managing and operating the commercial buildings of this case, and any other incidental business (Article 2). The scope of the business purpose of the association of this case shall be 3,75 square meters of the total area of the land of this case (Article 3), members of the association shall be the nominal owner of each parcel number of the association (Article 4), members of the association of this case shall be liable for damages to the association (Article 19(2)5) and 19(3) of the Civil Act).

) The “Basic Agreement” with the following content (No. 17) was written:

It shall clarify the business shares and rights and obligations among the members.

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