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(영문) 서울고등법원 2020.07.10 2019누67571
양도소득세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

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 cited by this court is as stated in the reasoning of the judgment of the court of first instance, in addition to the following matters: therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

In the fourth sentence of the first instance judgment, the "91du10367" in the first sentence shall be applied to "91Nu10367".

Part 4, 8, 12, 14, and 15 of the judgment of the court of first instance shall be used "No. 7, 8, 12, 14, and 15" as "No. 7, 8, 12, 14, 15, 16, and 17 Evidence No. 8." On the 5th, the plaintiff filed a move-in report on April 10, 2007 with the domicile of the building of this case and filed a move-in report on July 23, 2012. However, the second floor of the building of this case alleged to be used by the plaintiff was used as the workplace of "C" during the above period, and it was difficult for the plaintiff to use the building of this case as both residential and residential housing at the second floor of the building of this case as the building of this case for which the plaintiff had actually entered the lease contract of this case with the lessee of this case on April 29, 2011."

2. Conclusion, the plaintiff's claim of this case is dismissed for lack of grounds.

The judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.

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