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(영문) 서울고등법원 2016.07.07 2015누60558
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

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 dismissal or addition as follows. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

In addition, “part cites part of the judgment of the court of first instance” in Part 2 of the judgment of the court of second instance, and then add “75,00,000 won which falls under interest income belonging to the year 206 shall be deemed to have been reduced by deeming that the exclusion period for imposition has expired.”

Part 3 of the judgment of the first instance court is "from 2006 to 2008" in Part 9 of the judgment of the third instance.

The second part of the second part of the judgment of the court of first instance, “Influortly,” “160,000,000 won out of the issue amount of this case is the amount additionally lent to B,” and then the second part of the judgment of the court of first instance added “It is difficult to believe that the statement of evidence No. 16 is difficult to believe that the Plaintiff is the

The first instance court’s statement No. 10 of the 7th judgment “Influently,” followed: “Influent that the Plaintiff agreed to be paid interest of 10% per month even after the due date when investing money to B while investing in money to B, the Plaintiff’s statement of No. 16 of the No. 16 is difficult to easily believe,” is added.

Part 7 of the judgment of the court of first instance is in conformity with the law of law, and the following is added "(75,000,000,000, which was decided as interest income belonging to year 206)".

The decision of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit.

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