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(영문) 서울고등법원 2015.05.07 2014누60353
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 judgment of this court citing the judgment of the court of first instance is as follows, and it is identical to the reasoning of the judgment of the court of first instance, except for the dismissal of some contents, thereby citing the reasoning of this judgment in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of

The following shall be added to the part of "a inconsistent point" in Part 5 of the Judgment of the first instance, which does not coincide with the other 12:

【The Plaintiff asserted in the first instance trial that crops were jointly cultivated by the Plaintiff and C, and that long-term ginseng were cultivated by the Plaintiff alone. As such, if the Plaintiff cultivated long-term ginseng by himself, it is difficult to understand the land price and farming compensation from the non-party company with the same content as C. As to the resettlement cost under the building and the ground property sale and sale contract (Evidence B No. 3-1, No. 3-2) of September 10, 2007, the health expenses, the Plaintiff, on June 17, 2004, moved to the Hongcheon-gun, Gangwon-gu, Seoul Special Metropolitan City on September 4, 2007, F on July 11, 201 (Evidence B-5), the portion of the land, which was located far as the Plaintiff paid to the non-party company for relocation expenses at the time of the transfer of the land in this case, is difficult to recognize that the purchase cost of the forest and field was paid to the non-party company 300,000 won.

In addition, the plaintiff submitted only the certificate of deposit of KRW 28 million paid to D, but did not disclose the specific basis for calculation, use, etc. of the amount, so it cannot be confirmed whether the above KRW 28 million was related to the food of the brain ginseng, and even if so, the above KRW 28 million was related to the planting of the brain ginseng.

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