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(영문) 서울고등법원 2010. 8. 25. 선고 2009누20924,2009누20931(병합),2009누20948(병합),2009누20955(병합) 판결
[법인세등부과처분취소·주민세부과처분취소][미간행]
Plaintiff, Appellant

Scton Scice Etetra Fund 2000 Lstrate et al. (Attorneys Kim Su-soo et al., Counsel for the defendant-appellant)

Defendant, appellant and appellant

Head of Sejong District Tax Office and one other (Law Firm Square, Attorneys Lee-gu et al., Counsel for the plaintiff-appellant)

Conclusion of Pleadings

June 9, 2010

The first instance judgment

Seoul Administrative Court Decision 2007Guhap43419, 1682, 16899 (Joint), 16905 (Joint) decided May 29, 2009

Text

1. All appeals by the Defendants are dismissed.

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

Purport of claim and appeal

1. Purport of claim

피고 종로세무서장이 2006. 3. 1. 원고들에 대하여 한 별지 법인세 부과처분 내역표의 각 고지세액란 기재 법인세 부과처분과 피고 서울특별시 종로구청장이 2006. 4. 28. 원고 스톤 스트리트 리얼 에스테이트 펀드 2000 엘피, 화이트홀 스트리트 리얼 에스테이트 엘피 ⅩⅢ, 화이트홀 패럴랠 리얼 에스테이트 엘피 ⅩⅢ에 대하여 한 별지 주민세 부과처분 내역표의 각 신고세액란 기재 주민세 부과처분을 모두 취소한다.

2. Purport of appeal

The judgment of the first instance is revoked, and all plaintiffs' claims against the Defendants are dismissed.

Reasons

1. Quotation of judgment of the first instance;

The court's explanation on the instant case is identical to the entry of the reasoning of the judgment of the court of first instance, and thus, citing it in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the court of first instance is just, and all appeals by the defendants are dismissed. It is so decided as per Disposition by the assent of all participating Justices.

[Attachment]

Judges Yellow-gu (Presiding Judge)

Impossibility of signing and sealing due to the issuance of a judicial research of virtue;

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