logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울고등법원 2016.11.09 2016누45235
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

The reasoning of this court's ruling of the first instance court is as follows, and thus, it is consistent with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, except where the pertinent matters in the judgment of the first instance are advanced as follows.

2. The 7th parallel "8.22." shall be changed to "8.12."

The 5th parallel 16th parallel 16th parallel 20th parallel shall be as follows:

【Plaintiff” as evidence related to the E’s presentation of a certificate of pre-sale cost (part of the evidence No. 11) and a statement of account transaction (Evidence No. 6). The content of the above certificate is that “the Plaintiff was paid KRW 10,30,000,000 for the pre-sale cost of the instant real estate and the legal expenses for delinquent management fees, etc.” However, E prepared a fact-finding certificate (Evidence No. 8) that it is difficult for the Plaintiff to believe that “the instant real estate was sold at the request of C directly from C and is the owner of the instant real estate,” and it is difficult to believe the above tenant’s statement of the pre-sale cost confirmation as it is. In addition, it is insufficient to recognize that the statement of account transaction in the above account transaction is insufficient to acknowledge that the amount claimed by the Defendant was paid as necessary expenses under the law, other than the amount of unpaid management expenses, adjudication fees, and registration fees, and there is no other evidence to acknowledge it. It is without merit in the judgment of the first instance.

The plaintiff's appeal is dismissed.

arrow