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(영문) 서울고등법원 2017.05.23 2017누34195
조세부과처분 취소
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 court's explanation of this case is as stated in the reasoning of the judgment of the court of first instance except for the dismissal or addition of the judgment of the court of first instance as follows. Thus, this case shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

On April 10, 2013, the first instance court's second instance court's decision "the Plaintiff was liable to pay the Plaintiff 4 under the third ground of the first instance court's decision "(32,00,000 won was substantially paid by the Plaintiff, and the Plaintiff actually managed the Plaintiff's account deposited in the name of the Plaintiff." However, the Plaintiff appears to have been engaged in independent economic activities as an adult of the age of 29 at the time of the purchase of the real estate in this case, even if the said money was derived from the funds of B, and even if B had engaged in specific management of the said account, barring any special circumstance, the financial transaction result of the Plaintiff will belong to the Plaintiff, and even after the deposit in the Plaintiff's account in the name of the Plaintiff, the Plaintiff still did not belong to the Seoul District Court's second instance court's decision 40,000 won after the deposit in the Seoul District Court's name."

2. The judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit.

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