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(영문) 서울고등법원 2014.12.04 2014누48353
종합소득세부과처분취소
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

1. The reasons why the court should explain in this judgment are as follows: (a) part of the reasoning of the judgment of the court of first instance shall be cited as “paragraph (2)”; and (b) the reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for the addition of the judgment of the plaintiff to “paragraph (3)” under the following subparagraphs; (c) thereby, this shall be cited in accordance with Article 8(2)

2. Parts to be dried;

(a) The part of the “B Limited Liability Company” in Part 7 of the first instance judgment is referred to as “B Limited Liability Company”; and

B. On May 27, 1993, the part of the 8-9th judgment of the first instance court, “A determination shall be made on the basis of a living relationship in the Republic of Korea (see, e.g., Supreme Court Decision 92Nu11695, May 27, 1993) as follows: “A determination shall be made on the basis of a living relationship in the Republic of Korea as a domestic resident; and a determination shall not be made on the basis of a living relationship, such as overseas activities and asset holding (see, e.g., Supreme Court Decision 92Nu1695, May 27, 1993

C. In full view of the fact that the Plaintiff’s 3 children were studying in the U.S. in the year 2009, the part of the first instance court’s 8th 19-20 (“the Plaintiff’s 8th 19-20th 8th 8th 19-20th 8th 8th 19-20th 8th 8th 8th 19-20, “The Plaintiff’s 3rd 2nd 19-20th 19th 8th 8th 8th 8th 8th 8th 8th 200,” “The Plaintiff’s 3rd 1st 2nd 3rd 200s 2nd 4th 4th 5th 5th 200 2nd 5th 200.”

The 9th to 10th 6th 10th 10th 10th 6th 6th 200 shall be written as follows.

2) We examine the case, and the Plaintiff’s appeal.

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