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Reasons
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(영문) 서울고등법원 2017.04.20 2016누690
종합소득세부과처분취소
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1. The plaintiff's appeal is dismissed.

2. The plaintiff shall bear the total costs of the lawsuit after filing the appeal.

purport, purport, and.

Reasons

1. Judgment 2. from "the grounds why this court should explain in part of the judgment of the court of first instance" to "the grounds why this court should explain";

A. The part of the Plaintiff’s assertion is identical to the corresponding part of the reasoning of the judgment of the court of first instance in addition to the dismissal or addition of some contents as follows. As such, the part which is deemed to be or added pursuant to Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act and Article 420 of the Civil Procedure Act (hereinafter “instant agreement”) of the third-party 13 through 15, and “the obligation of this case” (hereinafter “each obligation of this case,” including the instant settlement amount and the instant agreed amount, are deemed to be “the obligation of this case,” and “the instant agreed amount” and “the obligation of this case,” and “the Plaintiff and E” shall be deemed to be “the obligation of this case, including the instant settled amount and the instant agreed amount,” and “the Plaintiff and E,” shall be deemed to be “the issuer,” and “No. 35,000,000,000 won.”

The 4rd 4th E is added "(3,00,000,000 x 50/224)" in the 4th 9th e.g. "(i., 3,000,000,000 x less than KRW 50/224)". The 5th e.g. "=" is added in the front of "principal" in the 2nd eth eth eth .g.

First Instance 9 = 7,065,972,603 ¡¿ 0.4032 = 500,00,000 won/ 500,000,000 won/ 740,000,000 won = = 7,065,972,603 x 0.4032 [= 500,000,000 won/ [500,000 won 740,000,000)]. The second part of the fifth part is to add “after filing an objection on August 8, 2007”.

2. Parts that vary from the judgment of the first instance court;

(b) as shown in the attached Form of the relevant statutes;

C. The income tax has the ability to pay the taxpayer when it is controlled, managed, or affected by certain economic benefits, notwithstanding the nature and effect of the private law.

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