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(영문) 서울고등법원 2019.08.30 2019누31749
종합소득세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

Reasons

1. The reasoning of the judgment of the court of first instance is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, since 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 the following matters:

Each "Framework Act on National Taxes" in the 4th 1st 7th , 9th 7th , 11th 8, 9th 7th , and 13th 7th 7th , is "Enforcement Decree of the Framework Act on National Taxes (amended by Act No. 16097, Dec. 31, 2018)" and "Enforcement Decree of the Framework Act on National Taxes (amended by Presidential Decree No. 29534, Feb. 12, 2019)".

6 pages 2 and 3 “The fact that B had worked in the instant workplace does not confirm that B had worked in the instant workplace” means that “Although B had worked in the instant workplace, there is no data from which it can objectively verify whether the payment of benefits is made as alleged by the Plaintiff (it is impossible to objectively confirm whether B’s wage amount and its payment is made only by the descriptions of the evidence Nos. 10, 23, 24, and 27 and the testimony of the witness H of the Party.).”

Part 6, 14, 15 "each description of evidence of No. 6 through 8, 11 through 14, 17 through 22" are "A, 6 through 8, 11 through 14, 17 through 22, 25, 26 each description of evidence of No. 6 through 8, 11 through 14, 17 through 22, 25, and 26 of the trial witness".

8. The 5th page "Ap. 12, 13, and 20" shall be "Ap. 12, 13, 20, 25, and 26."

Each "this Court" in the 8th parallel 7th parallel 13th parallel 7th parallel 13th parallel 3th parallel 1.

8 pages 14 "Evidence 13, 21, and 22 of A" shall be "Evidence 13, 21, 22, and 25 of A".

2. In conclusion, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.

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