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(영문) 부산고등법원 2018.10.24 2018누21187
양도소득세부과처분취소
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 reasons for the entry in this case by the court of first instance with regard to ① “the facts recognized above” in Section 4, Section 2, Section 5 of the judgment of the court of first instance are as follows: “The facts recognized above and the testimony of Q of witness at this court are alone”; ② “the time of the last conduct” in the judgment of the court of first instance [the details of the sales by each trader from August 27, 2009 to January 8, 2016]

Even if it is recognized as only six and three months from August 27, 2009 to December 1, 2015, which is the date of the transfer of the instant land from August 27, 2009.

It is the same as the statement of the reasoning of the judgment of the court of first instance, so it is accepted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. In conclusion, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.

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