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(영문) 서울고등법원 2017.08.23 2017누36108
양도소득세부과처분취소
Text

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning of the court’s explanation concerning this case is either dismissed or added as stated in paragraph (2) and Paragraph (3) is the same as stated in the reasoning of the judgment of the court of first instance, except for the addition of the determination of the plaintiffs’ new arguments in the court of first instance, thereby citing it as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Part V, which is removed or added, “G” in Part V, shall be deemed to read “G”.

The 7th page 13-14 [Reasons for Recognition] adds “The entry of Eul evidence No. 4 and the testimony of the witness G of the first instance trial.”

Part 9 of the third parallel "No. 6, 201" shall be deemed to read "No. 6, 201".

Part 17 of the 9th page " prior system" shall be recognified as " prior system".

After the 10th page “Statement” was added to “(S may believe that it was accurately known about the transfer price of the instant transfer contract entered in the instant contract for sales in lots, in light of the fact that it was accurately known about the down payment and the transfer price of the instant transfer contract.”

The latter part of the first 10th page “(Supreme Court Decision 2006Da2490, 2506 Decided November 29, 2007)” is added.

Part 11-14, “The Plaintiffs are seen to be the No.4.” is deleted.

Part 12-15 of the 12th one deleted “The Plaintiffs are seen to be the No.4.”

No. 15 of the 12th one is â………………………‘, â………………………………………………âââââââââââ

Prior to the 5th sentence “S” of the 13th sentence, “S was a statement that was made without knowledge of accurate facts at the time of the first instance trial, and it was reversed.”

3. Additional determination

A. Although the plaintiffs' assertion that the transfer contract of this case is not revoked, since the contract of this case was rescinded on July 18, 2011, the transfer contract of this case was impossible to perform, the plaintiffs can rescind the contract in accordance with Article 546 of the Civil Act. The above statutory rescission right is to prepare each of the contracts of this case.

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