logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울고등법원 2018.11.21 2018누39043
법인세부과처분취소
Text

1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

Reasons

1. The reason why the court has used this part of the disposition is as stated in Paragraph (1) of the reasoning of the judgment of the court of first instance. Thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. The grounds for use of this part of the judgment of the court of first instance as to the legitimacy of the instant disposition are as stated in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, except where part of the grounds for the judgment of the court of first instance is dismissed as follows. Thus, this part of the grounds for use of this part of the judgment is acceptable

[Supplementary part] The following shall be added to the 7th 10th 10th son of the first instance judgment:

4) As a matter of principle, since the law is a universal norm with the same binding force against many and unspecified persons, it is necessary to clarify the standard meaning of the law in its interpretation so as to ensure objective validity, and to maintain consistency with all the people as much as possible so that legal stability is not undermined by maintaining consistency. Meanwhile, since positive law is a provision that takes into account universal and typical matters, it is also required to interpret that law can be the most reasonable solution for specific matters in applying the law in various cases that occur in society reality. In short, the purpose of statutory interpretation is to faithfully interpret the ordinary meaning of the text used in the law to the extent that it does not undermine legal stability. Furthermore, in principle, a systematic and logical interpretation that takes into account the legislative intent and purpose of the law, its legislative and amendment history, harmony with the entire legal order, relationship with other statutes, etc. should be additionally adopted to meet the above request for statutory interpretation (see, e.g., Supreme Court Decision 2013Da13181, Jul. 31, 2013).

arrow