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(영문) 서울고등법원 2015.01.22 2014누53409
양도소득세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

1..

Reasons

1. The reasons why the court should explain in this judgment are as stated in the reasoning of the judgment of the court of first instance, except for the cases where part of the judgment is changed as stated in the following Paragraph (2). Thus, it shall accept it in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Parts to be dried;

A. The second sentence of the first instance court's judgment "after imposing KRW 331,035,071" shall be written by adding "after calculating KRW 312,144,690" to "after imposing KRW 331,035,071 (see evidence 3)."

(b) Part 4 of Part 5 of the first instance court's decision "A 3 to 5-6 of evidence 1 to 5 of evidence 3 and witness D" shall be written "A to 3 to 5, 18 to 22 of the evidence (the number omitted) and witness D of the first instance court."

(c) Part 11 of the 6th trial decision of the first instance court " alone is the testimony of a witness D," with the phrase " alone, with the testimony of a part of the witness D and the testimony of the witness J of the trial of the first instance court."

3. Thus, the plaintiff's appeal is dismissed as it is without merit.

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