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(영문) 서울고등법원 2020.11.04 2019누64763
종합소득세부과처분취소
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 court’s explanation concerning this case is as follows, except for the modification of the pertinent part of the judgment of the first instance as to this case as follows 2. Thus, it is identical to the reasoning of the judgment of the first instance (including “related Acts and subordinate statutes,” but excluding the part “3. conclusion”). Thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. The amended part of the second five pages " June 4, 2013" shall be deemed " June 5, 2013".

4 Under the 4th sentence, " alone with the facts recognized as above and the testimony of the witnessJ" shall be read as "the facts recognized as above and the evidence No. 6 and the testimony of the witness J of the first instance trial alone".

4 Under the 4th below, the following circumstances, i.e., that can be known by integrating the above facts and the testimony of witnesses C of this Court with the overall purport of the pleadings, shall be added to the right and right.

5 The phrase "Insufficient" of 8 parallels is as follows:

In addition, C was not a witness in this court and he was registered as a representative director or an in-house director on the corporate register by the plaintiff, while he was not involved in the management at all.

‘’ has consistently and clearly testified to the effect;

3. Conclusion, the plaintiff's claim shall be dismissed as it is without merit.

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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