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(영문) 대구고등법원 2016.12.02 2015누6379
양도소득세경정거부처분취소
Text

1. All appeals filed by the plaintiffs are dismissed.

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

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

Reasons

1. The reasoning for the court’s explanation as to this case is as follows. The plaintiff’s new argument in the court of first instance is as stated in the reasoning of the court of first instance, except for the addition of the judgment as stipulated in Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act. Thus, this is acceptable in accordance with Article 8(2) of the Administrative Litigation Act.

The Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 26959, Feb. 5, 2016; Presidential Decree No. 26959, Feb. 5, 2016; Presidential Decree of the Restriction of Special Taxation (hereinafter referred to as the "Enforcement Decree of the Restriction of Special Taxation Act"), the 8th 16th "Enforcement Decree of the Restriction of Special Taxation Act", the 9th 5th "Enforcement Decree of the Restriction of Special Taxation Act", and the 12th 19th "Enforcement Decree of the Restriction of Special Taxation Act" respectively.

"The 6th judgment of the first instance court" shall be added to "the 21-1 and 2-2 of the evidence A".

In Part 7 of the 7th judgment of the court of first instance, the phrase “A 5 and 6 only shall be written on the evidence 5 and 6 of the judgment of the court of first instance” shall be read as “The testimony of the witness at the court of first instance and the testimony of the witness at the court of first instance”.

Article 56 (3) of the former Land Readjustment Project Act, which is a legal provision on the notification of designation of land substitution scheduled, shall be added to the "members" in Part 3 of the 8th judgment of the court of first instance.

The 8th to 4th of the judgment of the first instance court is the "written report of the land substitution planning site" in the 8th to the "written report of the land substitution site".

After the 8th judgment of the first instance court, "(However, the time the designation of the land to be reserved does not separately indicate the effective date of the designation of the land to be reserved, but in such cases, the effect of the designation of the land to be reserved shall arise from the time when the landowner, etc. was notified of the designation of the land to

The second sentence of the first instance court is followed by the "no relationship" in the first sentence of the 9th sentence.

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