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(영문) 서울고등법원 2017.06.01 2015누60824
법인세경정거부처분취소
Text

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

Reasons

The reasoning of the judgment of the court of first instance is as follows, and 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 adding the judgment of the plaintiffs as to the assertion in the trial of the court of first instance to paragraph (2). Thus, this is accepted by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

The dividends of this case in Part 4 of Part 5 shall be deemed to be the "distribution of this case".

The following shall be added to the 8th page:

(E) On August 1, 2014, when the lawsuit of this case was pending in the first instance trial, the Gyeongnam Bank, Inc., was incorporated into the KNF branch owners, and the Gyeongnam Bank, Inc., Ltd., into the KNF branch owners, and on the same day, the KNF owners, as the Gyeongnam Bank, and the KNF branch owners, as the Gyeongnam Bank, respectively, changed the trade name into the Gyeongnam Bank (hereinafter referred to as the “Plaintiff Gyeongnam Bank” and the “Plaintiff Gwangju Bank,” respectively, without distinguishinging the previous records of the merger (hereinafter referred to as the “former merger”).

(2) On the other hand, the Korea Exchange Bank merged Han Bank on September 1, 2015, and changed its trade name on the same day to Han Bank (hereinafter “Plaintiff Han Bank”) (hereinafter “Plaintiff Han Bank”) and “Plaintiff Han Bank” as before the merger and the change of trade name).

(1) 5 pages 9 of the Criminal Procedure Act

“The purpose of the whole pleadings” is to add “the purpose of the pleading.” The 5th to 7th page 10 shall be deleted. The 7th page “3.” is to read “2.” The 7th page “the 19th page “the 7th page”). The 8th page “the 8th page 2” is to read “the 2st preliminary assertion.” The 8th page “the 8th page 8 and 9” is to read “the 8th page 8 and 9” as “Korea Asset Management Corporation. The 8th page “the 8th page 13” is to read “the 8th page 13” as “the 8th page.”

Table 9 below the upper part of the 9th order.

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