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(영문) 서울고등법원 2019.01.29 2018누66885
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 in this case is as stated in the reasoning of the judgment of the court of first instance, in addition to the part added or added below, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

The following contents are added as follows: 1-1) In a case where the document of lawsuit has been served with false address by stating the other party’s address fraudulently, and the judgment in favor of the other party was rendered in the form of confession and the original copy of the judgment has been sent to the other party and has been processed to have been sent to a false address, the service of the judgment in favor of the other party is unlawful and invalid, and the other party is not yet served with the original copy of the judgment, and the other party may file an appeal against it, as it is not yet served with the original copy of the judgment, and in a case where the registration of transfer of ownership or cancellation has been made in accordance with the above judgment, the other party may seek the cancellation of the registration as a separate lawsuit.

(See Supreme Court Decision 94Da41010 delivered on May 9, 1995). Six activities at the bottom of the 6th judgment of the first instance (excluding each part; hereinafter the same shall apply) are added to the following:

(A) Although the Plaintiff asserts that there is no civil action against E on the ground that there remains no economic leisure in other lawsuits, considering that the most effective way to relieve the Plaintiff’s rights is to cancel the registration of this case through civil action against E, the Plaintiff’s above assertion is not easily accepted). The following is added from 6th of the judgment of the first instance to the following:

(The same applies to cases where a decision in lieu of the above conciliation was not confirmed as alleged by the plaintiff) 7-2-5 of the judgment of the court of first instance.

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