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(영문) 서울고등법원 2015.02.10 2014누3084
양도소득세등부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

1..

Reasons

The reasons for the judgment of the court of first instance cited by the court of first instance are as follows, and the reasons for the judgment of the court of first instance are as follows, except for those determined additionally in the following paragraphs:

It shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

From the 2nd 5th 6th to the “after division”, the term “land in this case” shall be read as “where part of the land is divided and the area of the land is reduced, the above B 3,034 square meters (hereinafter referred to as “land to be expropriated”) shall be read as “the area of the land to be divided.”

The "acquisition value" that reduces 12th of the 2nd place shall be added to "an amount distributed proportionally in proportion to the value calculated according to the officially assessed individual land price at the time of the acquisition of two parcels of this case."

The plaintiff shall be placed "D" in the 14th place, and the "E" in the 15th place shall be deleted.

Additional Determination

A. As seen earlier than the acquisition value of the instant land, each of the sale price stated in the approval certificate written at the time of acquisition and in the certificate confirming the transaction of real estate in the Plaintiff’s name is KRW 321,60,000, and in particular, the latter, separately from the issuance of the receipt of the same amount, confirmed the substance of the transaction to D, and affixed his seal imprint and affixed his seal impression thereto, so that it can be seen as an important evidence as to the sales price between D and D.

On the other hand, it is difficult to recognize that the Plaintiff received payment exceeding KRW 321,60,00,00 from the J as D’s agent, and the receipt stating the intention of the full payment of the purchase price and the content of the receipt of KRW 530,00,00 (Evidence (Evidence (Evidence (Evidence (A (2))) is carried out by the J, and there is no objective data to identify the relationship with J, including power of attorney, and no objective data such as address and contact details, and even if examining the financial data related to the receipt of the purchase price, it is difficult to recognize that D has paid the purchase price exceeding KRW 321,60,00,00 to D. However, there is financial data received money by other people who seem to

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