(영문) 서울고등법원 2015.12.10 2015누40127

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Text

Reasons

텍스트 조절

글꼴

크기(pt)

굵기

줄 간격

자간(%)

(영문) 서울고등법원 2015.12.10 2015누40127

양도소득세부과처분취소

Text

1. Of the judgment of the first instance court, the part against the defendant in excess of the order to revoke below shall be revoked and that part.

Reasons

1. Determination of “1. Plaintiff’s assertion”, “3. related statutes” and “4. Judgment” from “1. Report of Disposition” to “2. Plaintiff’s assertion” and “4.

(a).

(c).

Before "a port" (from No. 3 to No. 12 of the judgment of the court of first instance) shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Parts that vary from the judgment of the first instance court;

E. In calculating the transfer income tax attributed to the Plaintiff in 2011, the Defendant did not recognize the necessary expenses (reconciliation costs of KRW 350 million and litigation costs of KRW 19 million) and the special long-term holding deduction, etc. as seen above, and did not comply with the instant disposition. Therefore, the instant disposition was unlawful.

There is no dispute that the reasonable amount of tax to which the necessary expenses and the special long-term holding deduction, etc. as mentioned above are applied with respect to the scope of revocation does not constitute a fraction of less than ten won under Article 47 (1) of the Management of the National Funds Act of KRW 744,971,30, as shown in the separate sheet of tax base.

Therefore, the part exceeding 74,971,330 won among the disposition of this case should be revoked in an unlawful manner.

3. As such, the plaintiff's claim of this case shall be accepted only within the scope of the above recognition, and the remaining claims shall be dismissed as without merit. Since the judgment of the court of first instance is unfair with a different conclusion, part of the defendant's appeal shall be accepted, and the part against the defendant which exceeds the order to revoke among the judgment of the court of first instance shall be revoked, and the plaintiff's claim corresponding to the above revocation portion shall be dismissed, and the part which exceeds 74,971,330 won among the disposition of this case shall be revoked, and the defendant's remaining appeal shall be dismissed as it

참조조문

-국고금 관리법 제47조 제1항

-민사소송법 제420조

-행정소송법 제8조 제2항

유사 판례

-서울고등법원 2015. 12. 10. 선고 2015누40127 판결

-서울고등법원 2016.12.23 2016누33263

-서울고등법원 2017.08.16 2017누41957

-서울고등법원 2014. 04. 25. 선고 2013누23449 판결

-서울고등법원 2017. 08. 16. 선고 2017누41957 판결