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(영문) 광주고등법원 (제주) 2018.04.25 2017누1805
법인세부과처분취소
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 for the court of first instance to explain this case is as follows. As such, it is consistent with the reasoning for the judgment of the court of first instance, except to write down or add some contents as follows, this part shall be quoted as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act. The part of the judgment of the court of first instance, which “it is reasonable to evaluate that the plaintiff has exercised rights or rights despite the entry in the register of shareholders of this case.” The plaintiff is an oligopolistic shareholder holding at least 10,000 shares in the name of the principal on the register of shareholders of this case, which are 10,000 shares out of the total shares generated in B, and 8,000 shares in C, among shares in the name of the principal on the register of shareholders of this case, was submitted to the general meeting of shareholders of this case on December 21, 2016, and there is no evidence to conclude that the minutes were submitted to the general meeting of shareholders of this case on December 236, 2016.

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

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