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(영문) 부산고등법원 (창원) 2018.02.21 2017누11445
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 acceptance of the judgment of the court of first instance are as follows: “I’s testimony of the witness of the court” under the following evidence: “A through 7, 9 through 11, 13, and 14” under Article 4(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act are as stated in the reasoning of the judgment of the court of first instance, except for the addition of “A evidence 16” under the following evidence: (a) the third party’s testimony of the witness of the court is insufficient; and (b) the same is cited under Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Therefore, the judgment of the court of first instance is just and without merit, and it is so decided as per Disposition by the assent of all participating Justices.

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