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(영문) 서울고등법원 2005. 7. 13. 선고 2004누23188 판결
[양도소득세부과처분취소][미간행]
Plaintiff and appellant

Plaintiff

Defendant, Appellant

Head of Yeongdeungpo Tax Office

Conclusion of Pleadings

June 22, 2005

The first instance judgment

Seoul Administrative Court Decision 2004Gudan230 decided Oct. 22, 2004

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 judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of capital gains tax of KRW 25,573,860 on April 15, 200 against the plaintiff on April 15, 200.

Reasons

1. Quotation of judgment of the first instance;

The reason why a member states the instant case is the same as the reason for the judgment of the first instance, except for the amendment of the provisions of the second and third parts of the judgment of the first instance to the provisions of the proviso of this case. As such, Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act shall be cited as it is.

2. Conclusion

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.

Judges Lee Sung-sung (Presiding Judge) (Presiding Judge)

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