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(영문) 서울고등법원 2016.12.15 2016누56686
취득세 등 경정거부처분취소의 소
Text

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

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 is the same as that of the judgment of the court of first instance except for dismissal or addition of some contents as follows. Thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Each "Plaintiffs" in the 3rd and 9th of the 2nd judgment of the first instance court, which is dismissed or added, shall be read as "the rest of the plaintiffs and network DNA except for plaintiffs BR and BS".

The second part of the judgment of the court of first instance is "the plaintiff" in the second part of the judgment of the court of first instance as "the plaintiff."

The second instance judgment of the first instance court shall delete the "Plaintiffs" and the "Plaintiffs" in the first instance judgment of the second instance.

The following shall be added to the second sentence 13 of the judgment of the first instance.

【Plaintiff BR, who is the spouse of Plaintiff B Q and lineal descendants, succeeded to the shares of DN as a result of the death of the network DN.

Not distinction between Plaintiff BR, BS and network DN, but “Plaintiff” is called “Plaintiff”.

(A) The second instance judgment of the first instance court deleted the Plaintiffs’ assertion “a. the gist of the Plaintiffs’ assertion.”

2. The decision of the first instance court is justifiable, and the plaintiffs' appeal is dismissed as it is without merit.

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