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(영문) 서울고등법원 2014.07.09 2014누41321
주세등경정청구거부처분취소
Text

1. All appeals filed by the Plaintiff are dismissed.

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

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

Reasons

1. The reasoning of the judgment of the court of first instance is the same as that of the corresponding part of the judgment of the court of first instance (the second 7th th 7th x 9th 7th th th th st st st st st st st st st st st st st st st st st st st st st st st st st

2. Part III and IV (the part on the legitimacy of a claim for revocation of a claim for correction as stated in the No. 1 or No. 61 in Attachment 1 and Attachment 2) are as follows: “The part on the legitimacy of a claim for revocation of a claim for correction as stated in the No. 1 or No. 61 in Attachment 2” is as follows: “The No. 1 or No. 60 in Attachment 2”.

The following shall be added to the fourth below 7th:

【In the case of [Attachment 2] In the case of [Attachment 61], since the date on which a duty return was filed was filed on April 9, 2009 and on April 6, 201, the period within two years thereafter, it cannot be deemed that the period for filing a request for rectification expires. The period for filing a request for rectification cannot be deemed that the period for filing a request for rectification expires. 【Attachment 2-62 or 601’s [Attachment 4] set forth in [Attachment 2] below 4] is deemed to read “61-601(s) in [Attachment 2].”

3. In conclusion, the part concerning the refusal disposition of correction as stated in the [Attachment 1 and [Attachment 2] Nos. 1 and 60 among the lawsuits in this case is unlawful, and thus, the remainder of the plaintiff's claims shall be dismissed as it is without merit.

The judgment of the court of first instance, which has different conclusions with respect to the part as stated in the attached Table 2, shall be unfair only for that part, and the remainder shall be justified.

However, in this case where only the plaintiff appealed, the judgment of the first instance cannot be modified disadvantageous to the plaintiff. Thus, the plaintiff's appeal is dismissed. It is so decided as per Disposition.

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