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(영문) 서울고등법원 2018.01.16 2017누63643
양도소득세 및 지방소득세 부과처분 취소 청구
Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

Reasons

1. The reasoning of the court's explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the case where the written judgment of the court of first instance is dismissed as follows. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. The height of the judgment of the court of first instance in the same part shall be as follows:

A. The Plaintiff asserted that the Plaintiff had a damage claim equivalent to KRW 480 million against F, and acquired each of the buildings of this case from C and B in lieu of the repayment thereof. The Plaintiff acquired each of the buildings of this case, while taking over each of the buildings of this case, acquired the lease deposit obligation and C’s loan obligation with respect to each of the buildings of this case.

① Therefore, the instant disposition that assessed the acquisition value of each of the instant buildings only KRW 850 million on the ground that the Plaintiff’s acquisition value of each of the instant buildings should be deemed as the acquisition value and necessary expenses of each of the instant buildings, even though the Plaintiff’s claim for damages of KRW 480 million, ② the lease deposit of KRW 935 million acquired by the Plaintiff, ③ the loan of KRW 90 million acquired by the Plaintiff, and KRW 1.5 million, including the loan of KRW 90 million acquired by the Plaintiff.

Serial 101, 101, 100, 200 on December 27, 202, 202, 10, 202, 202, 30, 100, 300, 300, 400, 400, 1000 on March 24, 2003, 300, 40, 600, 200, 100, 200, 60, 200, 100, 200, 205, 200, 100, 200, 60, 200, 100, 100, 200, 200, 700, 200, 200, 700, 5, 205, 205, 204, 2006, 200

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