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(영문) 서울고등법원 2016.11.24 2016누52363
취득세부과처분취소
Text

1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1...

Reasons

1. The reasoning of the judgment of the court of first instance is as follows, with the exception of dismissal or addition of some contents, and thus, it is consistent with the reasoning of the judgment of the court of first instance. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 42

Each "Witness" of the 17th and 5th of the judgment of the court of first instance shall be considered as a "Witness of the court of first instance", respectively.

Part 8 of the 5th judgment of the first instance court is "in this court" to "in the court of first instance".

The following shall be added to the 5th judgment of the first instance court, "it may be recognized as facts" in the 14th judgment.

【Defendant’s assertion to the effect that the credibility of testimony is lost because the witness D of the first instance trial is an interested party of the Plaintiff, but the witness D of the first instance trial is a witness requested by the Plaintiff at the request of the full bench after the closure of the first instance trial proceedings, and has different aspects from that of the witness requested by the Plaintiff from the beginning. The content of the testimony is specific, natural, and is consistent with the witness I of the first instance trial. Thus, it cannot be readily concluded that the witness D of the first instance trial has no credibility.

[Judgment]

2. If so, the plaintiff's claim should be quoted on the ground of its reasoning, and the judgment of the court of first instance is justified on the ground of its conclusion, and the defendant's appeal is dismissed, and it is so decided as per Disposition.

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