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(영문) 서울고등법원 2013. 12. 6. 선고 2013누45982 판결
[양도세부과경정거부처분취소][미간행]
Plaintiff, Appellant

Plaintiff

Defendant, appellant and appellant

The Director of the Pacific District Office

Conclusion of Pleadings

November 5, 2013

The first instance judgment

Seoul Administrative Court Decision 2013Gudan50695 decided June 13, 2013

Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1. Purport of claim

The Defendant’s refusal to correct the capital gains tax against the Plaintiff on July 19, 2012 shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

Reasons

1. Quotation of judgment of the first instance;

The reasoning for the court's explanation concerning this case is the same as that for the judgment of the court of first instance, and thus, it shall be accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

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

Judicial Enforcement Decree of Judges (Presiding Judge)

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