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(영문) 대구고등법원 2018. 06. 15. 선고 2018누2040 판결
양도소득세 부과처분 취소[국승]
Title

Revocation of imposition of capital gains tax

Summary

Since the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420

The contents of the judgment are the same as attachment.

Cases

2018Nu2040 Revocation of imposition of transfer income tax

Plaintiff

***

Defendant

Head of Dong Daegu Tax Office 1

Conclusion of Pleadings

November 2018

Imposition of Judgment

on 15, 2018

Text

1. The plaintiffs' appeals against the defendants are all dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

Cheong-gu Office

The decision of the first instance court is revoked. The disposition of imposition of capital gains tax of KRW 91,484,270 against the plaintiff* on October 6, 2016 and the disposition of imposition of capital gains tax of KRW 55,047,240 against the plaintiff + on October 7, 2016 is revoked (the filing date of the complaint shall be the plaintiff* the date of imposition of capital gains tax on the plaintiff* on October 12, 2016), and the plaintiff + the date of imposition of capital gains tax on the plaintiff + the date of imposition of capital gains tax on the plaintiff + the date of imposition of capital gains tax on the above disposition shall be written as " October 13, 2016." However, the above disposition date of imposition is a clerical error of " October 6, 2016", and " October 13, 2016" is written as " October 7, 2016."

Reasons

1. Quotation of judgment of the first instance;

The reasoning of the judgment of the court on this case is as follows: "94,259,814" as stated in the column for acquisition value of the land of this case in the third table of the judgment of the court of the first instance is 92,259,814"; "the second 14,15,16 shares" as "Hah*"; and "the third 8th 1th th th th th th th th th th th th th th th th th th th th th th th th th th" as stated in the second th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th 2011. The plaintiffs already sold the above 2th th th th th th th th 20th th th th th th th th 20.

2. Conclusion

Then, each of the claims of the plaintiffs in this case is dismissed in entirety due to the lack of grounds, and the first appeal is dismissed.

The conclusion is consistent with this conclusion. Each of the plaintiffs' appeals is without merit, and all of them are without merit.

It is dismissed and it is so decided as per Disposition.

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