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(영문) 서울고등법원 2016.06.01 2015누57828
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

The reasoning of this court's judgment citing the judgment of the court of first instance is the same as the judgment of the court of first instance except for partial contents of the reasoning of the judgment of the court of first instance as follows. Thus, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of

The following shall be added to 4 pages 16:

【Plaintiff filed an application for a building permit on November 20, 2008 and received the permission, and paid KRW 6 million as design cost of December 26, 2008 and KRW 2 million as design cost of civil engineering and design service cost of the instant building. Even if the Plaintiff purchased an employment insurance and industrial accident compensation insurance under the name of the Plaintiff for the instant building construction, it can only be deemed that the time was prior to the conclusion of the instant contract, and the Plaintiff independently performed the construction work regardless of the instant contract, and the title of the employment insurance, etc. became the Plaintiff includes the owner of the building who obtained the building permit by designating the owner as the Plaintiff, and the said expenses are also agreed to be paid from E. Thus, it is insufficient to serve as the basis for the instant agreement. The judgment of the court below that the Plaintiff paid KRW 1,00,000 to G as the outer wall construction cost of the instant building was justifiable in light of the circumstances that the Plaintiff did not have to pay the construction cost of March 5, 2010.

The plaintiff's appeal is dismissed.

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