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(영문) 서울고등법원 2018.10.02 2018누33694
양도소득세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning of the court’s explanation concerning this case is as stated in the judgment of the court of first instance, except for the dismissal or addition of the text of the judgment of the court of first instance as follows. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

On the 4th page 6th page of the judgment of the court of first instance, “the 6th page number” was added to “A’s evidence Nos. 27 (including a receipt for electric charge, a serial number), A’s evidence Nos. 29 through 33 (written confirmation), A’s evidence Nos. 34, and 36 (including each airline career, and a witness N’s testimony)” and added the following details to the 4th page 6th page of the judgment of first instance. Rather, as a neighboring resident of the land of this case, the head of the district under his jurisdiction, as the Plaintiff purchased the land of this case in 1997, O visited the Plaintiff at another place and visited the Plaintiff in a villa form after construction of the house. The land of this case was mostly known to the Plaintiff, not as the Plaintiff, but as the Plaintiff had cultivated the land around the house, and only 38th page of the land of this case without entering into the farmland ledger at a large size of 1 through 2 years.”

On the other hand, the plaintiff did not meet the requirements for self-determination for 8 years on the land of this case as follows. Thus, the defendant's disposition of this case is lawful.

2. In conclusion, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit.

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