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(영문) 대구고등법원 2015.10.16 2014누6624
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 reasoning of the court’s explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance except for dismissal or addition of some contents as follows. Thus, this case is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

The fourth statement of the first instance court's decision that "Appeal (Seoul High Court 2014Nu62892) is currently pending in the lawsuit" was sentenced to "Appeal (Seoul High Court 2014Nu62892) but the appeal was dismissed on July 17, 2015. N again appeal (Supreme Court 2015Du48921) but the appeal was pronounced on September 15, 2015."

The term "one-day accounting firm" from the seventhst of the judgment of the court of first instance to the seventhst of the court of first instance multiplied by the fifthst of the court of first instance shall be read as "one-day accounting firm September 8, 208".

Then, “I cannot believe that there is any error in reliance on the value of the E’s book made up immediately before the completion of the registration of division is the basis for the evaluation of the value of the instant stock.” In addition, “I cannot believe that E’s book value prepared immediately before the completion of the registration of division is the basis for the evaluation of the value of the instant stock.”

2. As such, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.

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