(영문) 대전고등법원 2018.01.25 2017누13729

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Reasons

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글꼴

크기(pt)

굵기

줄 간격

자간(%)

(영문) 대전고등법원 2018.01.25 2017누13729

양도소득세부과처분취소

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 court’s explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, in addition to the dismissal of the corresponding part of the judgment of the court of first instance as follows. Thus, this is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

On June 13, 2012, the second parallel "(hereinafter "the second parallel "the opening date") was added to "the second parallel "(the opening date of the first parallel "the opening date of the second parallel "the opening date of the second parallel "the opening date of the second parallel "(the opening of the sales contract of July 23, 2013)" and "the opening of the second parallel "the opening date of the sales contract of the second parallel "(the opening date of the sales contract of the second parallel "the opening date of the second parallel")" and "the second parallel "the next purchase price" (hereinafter "the sales price of the second parallel") was transferred" and "the second parallel "other building" of the second parallel parallel parallel No. 9 of the second parallel parallel "the building of this case" was added to "the building of this case and the other building of this case", and the third parallel "the addition of the above part and the other building of this case" to "the third parallel," and the second parallel "the addition of the building of this case."

B. It is as shown in the attached Form of the relevant regulations.

According to the proviso of Article 49(1) of the former Enforcement Decree of the Inheritance and Gift Tax Act (amended by Presidential Decree No. 2010, Feb. 1, 2011; Presidential Decree No. 2010, Feb. 21, 2011; Presidential Decree No. 2010, Feb. 21, 2011; Presidential Decree No. 2010, Feb. 21, 201; Presidential Decree No. 2010, Feb. 21, 201; Presidential Decree No. 2010, Feb. 21, 201).

(b) provide that any person shall be deemed to be a party.

참조조문

-민사소송법 제420조

-행정소송법 제8조 제2항

유사 판례

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