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(영문) 서울고등법원 2015.09.16 2014누71742
종합소득세부과처분취소
Text

1. Of the judgment of the court of first instance, the part against the plaintiff falling under the order to revoke below shall be revoked.

Reasons

. It does not mean that they are.

3) Determination as to whether a disposition is lawful in a lawsuit seeking revocation of a tax disposition. The parties may submit arguments and materials supporting the objective amount of tax liability until the closing of arguments. If legitimate amount of tax is calculated lawfully by such materials, it shall not be revoked in its entirety (see, e.g., Supreme Court Decision 9Du8930, Jun. 12, 2001). (B) As seen above, KRW 7,00,000 should be additionally deducted from its gross income for 2010; KRW 450,00 necessary expenses for 360, 450, 2067, 207, 306, 207, 306, 47, 967, 207, 97, 406, 207, 967, 205, 206, 205, 207, 306, 207, 967, 47, 2096

3. Thus, the plaintiff's claim is justified within the above scope of recognition, and part of the claim is accepted, and it is dismissed as there is no ground.

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