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(영문) 대전고등법원(청주) 2019.01.16 2018누1115
양도소득세경정거부처분취소
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 the court of first instance is identical to the ground of the judgment of the court of first instance, and thus, it shall be quoted by Article 8(2) of the Administrative Litigation Act and the main sentence of

[Plaintiff’s assertion that he directly cultivated the instant land from December 10, 1968 to June 2, 1978, and submitted additional evidence Nos. 17 through 21 in this court, but the court of first instance 2.c. (3) (the 7th parallel 4 to 8th parallel 4) and evidence Nos. 8 and 9, which served as the basis for such circumstance, are the confirmation of the above evidence submitted by the court, and the above evidence cannot be rejected, and only the above evidence cannot be considered. Meanwhile, in light of the above fact-finding that the Plaintiff directly cultivated the instant land from December 10, 1968 to June 2, 1978, the Plaintiff’s claim for this case’s farmland including the instant land was owned at a size of 10,000 square meters, the court of first instance did not have any other evidence to acknowledge the Plaintiff’s direct adoption of evidence No. 1 to 2171, Dec. 17, 1978.

The judgment of the court of first instance is just in its conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition by the assent of all participating Justices.

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