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(영문) 대법원 2015.09.15 2015두43889
양도소득세등부과처분취소
Text

The judgment below

The part against the defendant is reversed, and the judgment of the first instance on this part is revoked, and this part of the lawsuit is brought.

Reasons

The grounds of appeal are examined.

1. According to the records on the Defendant’s grounds of appeal, the Defendant, according to the purport of the lower judgment on June 4, 2015, which was subsequent to the appeal, knew of the fact that the lower court rendered a decision of correction to revoke ex officio a disposition of reduction with respect to the part against the Defendant among the instant lawsuit, which was revoked as above. As such, the Defendant’s claim for revocation of the disposition that was not effective due to the extinguishment of

2. The Plaintiff did not state the grounds of appeal in the petition of appeal filed by the Plaintiff, and did not submit the appellate brief within the statutory period.

3. Therefore, the part of the judgment of the court below against the defendant is reversed, and this part of the judgment of the court of first instance is sufficient to be directly tried by the Supreme Court, and thus, it is dismissed. The plaintiff's appeal is dismissed, and 9/10 of the total costs of the lawsuit is to be borne by the plaintiff and the remainder is to be borne by the defendant. It is so decided as per Disposition by the assent of all participating Justices.

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