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(영문) 서울고등법원 2015.05.14 2014누70039
종합소득세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

Reasons

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, and thus, it is consistent with the reasoning of the judgment of the court of first instance, and thus, by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

The following shall be added to the portion written after the end of the fifth 16-17 term "it is reasonable to see that it has been reverted":

[B] Although B lost a claim for provisional payment against the Plaintiff, res judicata effect of the above civil judgment cannot be said to affect the other party and the case. The above civil judgment contains the purport that the provisional payment in this case was a situation in which it is impossible to recover, and it cannot be said that it is a content inconsistent with the above judgment, and there are justifiable grounds for failing to recover the provisional payment in this case based on the above civil judgment.

Since it cannot be said that it is objectively proven that it will be or recovered, the plaintiff's assertion to this different purport is not acceptable.

Meanwhile, Supreme Court en banc Decision 2003Do7645 Decided June 17, 2004 and Supreme Court Decision 2007Du23323 Decided November 13, 2008, which the Plaintiff invoked, are different from this case and its issues, and it is not appropriate to be invoked in this case. Accordingly, such a judgment does not affect the above determination.

[Judgment]

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

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