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(영문) 서울고등법원 2016.07.20 2015누65607
배당소득세등부과처분취소
Text

1.The judgment of the first instance, including a claim that has been changed in exchange in this Court, shall be changed as follows:

Reasons

"1. Reasons for the disposition" in the part accepting the judgment of the court of first instance;

2. The plaintiff's assertion;

3. Relevant statutes are as follows, except for the higher portion as follows, given that the corresponding part of the grounds for the judgment of the court of first instance (from 9:2 to 7:8); accordingly, pursuant to Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, the part pertaining to “Plaintiff” through 15 shall be quoted as follows. 4. 12 : (a) the Plaintiff was unable to pay withholding income tax following the notice of change in the amount of income, and (b) on November 12, 2013, 209,719,870 won (this case’s KRW 908,836,250; KRW 90,83,6250; and KRW 90,83,625, Aug. 28, 2015; and (c) the portion pertaining to the remaining additional tax shall be reduced from 90,825,8364,625,285).

“As a principal tax collection disposition and imposition disposition of additional tax are also null and void, it should be revoked.

The respective “instant notice of tax payment” in 4th 18th 18, 5th 18 through 19th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 8th 7th 8th 7th 7th 8th 7th 7th 7th 8th 7th 7th 8th 7th 7th 8th 7th 7th 7th 8th 7th 7th 2016.

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