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(영문) 서울고등법원 2017.07.06 2016누76697
양도소득세부과처분취소
Text

1. All appeals filed by the plaintiff and the defendant are dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning of the judgment of the court of first instance for the acceptance of the judgment is as follows, and such reasoning is identical to that of the judgment of the court of first instance, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

No. 20 of the 4th judgment of the first instance court, which reads "n't have spent interest expenses incurred in borrowing construction funds p.n.," the 4th judgment of the first instance court as "n't p.n., the 6th judgment of the first instance court,"

The 7th judgment of the first instance court is in accordance with the following subparagraphs from the 20th to the 8th judgment.

2) Comprehensively taking account of the overall purport of the arguments in the evidence Nos. 4 and 7 of the cost of creative construction, including cost of construction, removal, and protection, KRW 5 million,00,000,000,000,000 won was deposited in the Agricultural Cooperative Account in the name of the Plaintiff’s personal bank account (Account Number: E) on August 24, 2007, and the trade name of G was changed to “I” on March 9, 2007, and again changed to “G” on September 1, 2009. However, in light of the purport of the argument stated in the evidence No. 7-2, the Plaintiff’s assertion that the Plaintiff paid to the representative of GF on August 24, 2007 that the Plaintiff received KRW 5,00,000 from the Plaintiff’s personal bank account under the name of the Plaintiff’s personal bank account, the details leading up to the Plaintiff’s receipt of the tax invoice under the name of the Plaintiff and the Plaintiff’s representative of G project.

Therefore, the plaintiff cannot be deemed to have paid 5 million won for the cost of creative construction.

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