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(영문) 서울고등법원 2016.08.31 2015누69111
과세처분취소 청구의 소
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

The reasoning of this court’s reasoning is as follows: (a) the evidence additionally submitted at the trial, which is insufficient to recognize the Plaintiff’s assertion that “the Plaintiff is only a nominal lender,” is identical to the reasoning of the judgment of the first instance, except for the rejection of each of the statements in the evidence Nos. 11 through 23 (including each number), and therefore, (b) the same is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the text of Article 420 of the Civil Procedure Act

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.

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