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(영문) 서울고등법원 2019.12.06 2019누51200
양도소득세부과처분무효확인
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 court's explanation concerning this case are as follows: "No. 2 and 3 evidence No. 19 of the judgment of the court of first instance" shall be "No. 2 and 3 evidence No. 19 of the judgment of the court of first instance (including each number), "No. 4 and 18 of the judgment" shall be "electric source agreement judgment", "No. 6 of the judgment, etc." shall be "electric source agreement judgment, etc.", "No. 15 of 202" shall be "No. 12, 202" as "No. 5 of the table No. 19 of the judgment of the court of first instance", "No. 3.94" shall be "3.49 of the judgment of the court of second instance", "No. 2 and 10 of the judgment of the court of second instance" shall be changed to "No. 10 of the judgment of the court of second instance", "No. 2 of the judgment of first instance" to "No. 10 of the former Special Taxation Act" as it shall be changed to "no. 1 of the land annexed to the area". 1.

2. In light of the circumstances as seen earlier and the structure, language, and purport of the relevant provisions, the instant disposition is deemed null and void as it violates the principle of no taxation without law or the principle of substantial taxation, as alleged by the Plaintiff.

3. In conclusion, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.

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