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(영문) 서울고등법원 2005. 4. 21. 선고 2004누3177 판결
[법인세등부과처분취소][미간행]
Plaintiff and appellant

The bankruptcy trustee of the bankrupt national rental company (Attorney Lee Jin-jin, Counsel for the plaintiff-appellant)

Defendant, Appellant

The director of the Nam-gu Tax Office (Law Firm Rate, Attorney Cho Young-sik, Counsel for the plaintiff-appellant)

Conclusion of Pleadings

March 10, 2005

The first instance judgment

Seoul Administrative Court Decision 2001Gu6172 delivered on January 15, 2004

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 judgment of the first instance shall be revoked. The defendant shall be revoked on April 10, 1999: 52,20 won for the corporate tax of 1994 and special rural development tax of 2,232,170 won for the business year of 1994; 3,863,360,540 won for the business year of 195; 188,640,150 won for special rural development tax of 196; 2,670,43,910 won for the business year of 1997; 2,201,715,030 won for the business year of 198; 10,391,770 won for the first five years for the business year of 1994; 189,79, value-added tax for the second five years for the second five years, 260 won for the value-added tax for the year of 195; 1963,1965,97 won for the year of 197.

Reasons

The reasoning for the court's reasoning for this case is as follows: ① the “sene contract” in the third sentence under the bottom of the judgment of the court of first instance shall be deemed to be a “sene contract”; ② the “illegal” in the third sentence under the bottom of the 14th part shall be deemed to be a “legal act”; ③ the Plaintiff in the 15th part shall be deemed to be a “Bankruptcy Company”; ④ the 6th part of the 19th part shall be deemed to be a “Lessee”; ④ the 6th part of the 19th part shall be deemed to be the Lessee; and the 15th part of the 14th part shall be deemed to be the 15th part of the 23th part of the 14th part shall be deemed to be the 15th part of the judgment of the court of first instance; and thus, it shall be cited as it is in accordance with

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.

Judges Kim Jong-soo (Presiding Judge)

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