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(영문) 서울고등법원 2017.08.16 2017누41957
종합소득세부과처분취소
Text

1. The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's lawsuit corresponding to the revoked part shall be dismissed;

Reasons

1. On January 4, 2016, at the first instance court, the Plaintiff filed a lawsuit seeking revocation of each global income tax imposition disposition (including additional tax) for the Plaintiff on January 4, 2016. The court of first instance revoked the part exceeding KRW 6,479,224 of the disposition imposing global income tax for KRW 11,716,623 for the imposition of global income tax for the year 2014 and dismissed the remainder of the Plaintiff’s claim.

As a result, only the defendant appealed (the plaintiff submitted a petition of appeal to the court of first instance, but the petition of appeal was rejected because it did not comply with the order to recognize or correct the court of first instance). The scope of the judgment of this court is limited to the amount exceeding 6,479,224 won out of the amount of imposition 11,716,623 won of global income tax imposed by the defendant for 2014

2. The judgment of this case (limited to the scope of the judgment of this court) is made ex officio.

The Defendant’s rectification of the amount of KRW 5,237,39, which exceeds KRW 6,479,224, out of KRW 11,716,623, which was imposed on global income tax for the year 2014, after the date of closing the argument in this court (i.e., KRW 11,716,623,623-6,479,224), is significant in this court. Accordingly, the Defendant’s rectification of the amount of KRW 5,237,39, out of the imposition of global income tax for the year 2014, is no longer effective.

Therefore, among the instant lawsuit, the part seeking revocation of KRW 5,237,39 of the disposition imposing global income tax for the imposition of global income tax for the year 2014, which is subject to the judgment by this Court, was extinguished and sought for revocation of the disposition without any legal interest, and thus,

(See Supreme Court Decision 2012Du18202 Decided December 13, 2012). 3. Thus, the part against the defendant among the lawsuit in this case against the defendant (the part on which the defendant seeks revocation of the imposition of global income tax for the year 2014) must be dismissed in an unlawful manner, and the judgment of the first instance court is partially unfair, and thus, the part against the defendant among the judgment of the first instance court is revoked, and this part is so revoked.

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