logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울고등법원 2014.12.02 2014누4179
종합소득세등부과처분취소
Text

1. The plaintiff and the defendants' appeal are dismissed.

2. The costs of appeal shall be borne by each party.

Purport of claim and appeal

1..

Reasons

1. The grounds for the court’s explanation concerning the instant case are as follows: the judgment of the court of first instance concerning the J-related argument is as stipulated in Article 2 of the judgment of the court of first instance.

4) The reasoning of the judgment of the court of first instance is the same as that of Article 2-2(b)4 of the judgment on the claim related to K and Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, except for the following cases:

2. Parts to be dried;

A. 4) Determination on the first argument of J-related argument: (a) The following circumstances revealed by adding the aforementioned evidence and the facts acknowledged as the whole to the purport of the argument; (b) there is no evidence to acknowledge that there was an agreement between the Plaintiff and J on the order of satisfaction of obligations; (c) in the absence of an agreement on the order of satisfaction of obligations, expenses, interest, and principal shall be appropriated in the order of satisfaction of obligations under Article 479 of the Civil Act; and (b) in the event the J pays the principal amount of KRW 494,48,678,00 when it pays the principal amount of KRW 3,81,230,000, the principal amount was calculated as KRW 3,000; and (c) in the related litigation of this case, the Plaintiff did not have any intent to first appropriate the interest from January 1, 2006 to the Plaintiff; and (d) the Plaintiff did not have any intent to first repay the interest to the Plaintiff, even if not having agreed to do so.

arrow