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(영문) 서울고등법원 2019.03.06 2018누37184
종합소득세등부과처분취소
Text

1. The judgment of the first instance court, including a claim modified in the trial, shall be modified as follows:

In the lawsuit of this case.

Reasons

1. The reasons why the court uses this part of the reasons for the decision of the court of first instance are as stated in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, except where part of the reasons for the decision of the court of first instance is used as follows. Thus, this part of the reasons for the decision of the court of first instance

[Supplementary part] The 3th sentence of the first instance judgment, the 15th to 16th sentence shall be deleted.

The judgment of the first instance court No. 4, 7 of the attached Form 1 is dismissed as “attached Form 1-A.” and the 4, 10 of the attached Form 4 is dismissed as “the previous disposition”.

The following parts shall be added to the fourth 10 pages of the judgment of the first instance.

After the judgment of the court of first instance was rendered, the part on the imposition of global income tax for the year 207, 2009, 2011, and 2013, which belongs to the global income tax for the year 2013, shall be reduced ex officio on the ground of the defect in the payment notice. On April 19, 2018, the part on the additional tax on negligent or negligent reporting among the global income tax for the year 2007, and the part on the additional tax on negligent or incomplete reporting, and the portion on the additional tax on negligent or negligent reporting on global income tax for the year 2009, 2011, 2013, and 2013 (hereinafter referred to as “additional tax on negligent underreporting”) were adjusted to increase the portion on the imposition of global income tax for the year 207, the portion on the imposition of global income tax for the year 2009, 2011, and the portion on the imposition of the additional tax on global income tax for the year 2019.

Provided, That in cases of latter persons, where the amount of tax is corrected, it means the imposition of the reduced amount of tax.

(i) the Act;

2. Determination ex officio as to the legitimacy of the part of the instant lawsuit seeking revocation of each disposition of imposition as indicated in the attachment No. 2. 1) Article 22-2(1) of the former Framework Act on National Taxes (amended by Act No. 9911, Jan. 1, 2010).

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