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(영문) 광주고등법원 2016.10.13 2015누7448
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

The first instance court.

Reasons

1. The reasoning of the ruling of the court of first instance cited by the ruling of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for adding the following judgments, and thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Additional determination

A. The plaintiff alleged that he had no title trust of the previous real estate to E in around 1960, and even if the five members of the five members of the plaintiff were in title trust of the previous real estate to E in 1960, the plaintiff cannot be deemed to have held a title trust of the previous real estate to E inasmuch as the plaintiff did not have any substance as a clan existed at the time, so the plaintiff cannot be deemed to have held that the plaintiff had held a title trust of the previous real estate to E in light of the fact that the plaintiff acquired each of the previous real estate in around

(b) A clan within its unique meaning is a naturally occurring family organization formed by descendants of a common ancestor for the purpose of protecting the graves of the ancestor, defending the tomb of the ancestor, promoting friendship between descendants, and that is established by descendants at the same time as the death of the ancestor, even if there is no special organization.

(2) The Plaintiff is a clan of 202Da4863 decided May 10, 2002, and Supreme Court Decision 201Da64607 Decided January 10, 201, etc.). In full view of the following: (a) the Plaintiff’s testimony by a witness of the political party P as well as the statement of the evidence Nos. 3, 4, 6, 8 through 12, and Nos. 2, 4 through 6, and the purport of the entire pleadings, the Plaintiff is a co-owner of Q Q 26 descendants; (b) each of the previous real estate was a clan of the Plaintiff’s clan members, including RR’s own seedlings; and (c) the Plaintiff’s clan members acquired each of the previous real estate from around 1958 to October 16, 2013 to the instant case; and (d) the Plaintiff’s religious members acquired each of the previous real estate under the name of the Plaintiff’s 195 years and 15 years thereafter.

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