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(영문) 서울고등법원 2018.04.25 2017누69856
양도소득세경정거부처분취소
Text

1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

Reasons

1. The reasons why this part of the disposition is stated by the court are as follows, since the pertinent part of the reasons for the judgment of the court of first instance (from No. 2 to No. 11) is the same as that of the corresponding part of the reasons for the judgment of the court of first instance (from No. 2 to No. 31). Thus, this part shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act

The second parallel "5,628,822,150 won" shall be used as "5,628,922,160 won", "from December 4, 2012 to "from 5,628,92,160 won", and "in accordance with the designation of an uninhabited island for quasi-confising conservation" shall be added "from 4, 2012 to "infisherent loss" in the 19th parallel.

The second sentence of the second sentence (before January 25, 2016) "(before being amended by Act No. 13426, Jul. 24, 2015; hereinafter the same shall apply)" and the fourth sentence "1,694,781.651 won" shall read "1,694,781,651 won" and "1,651 won."

The "forest reasons" in the third 5-6 parallels shall be raised as follows:

"No land shall be deemed as land for non-business use, since the plaintiff's confirmation that it is not a village, and the protection and fostering of forest, which is the original purpose of forest, cannot be deemed as falling under land prohibited or restricted by statutes because the protection and fostering of forest, which is

2. The reasons for this part of the disposition in this case are as follows, the pertinent part of the reasons for the judgment in the first instance (from No. 3 to No. 13 to No. 20, and from No. 10 to No. 16) is the same, and thus, the pertinent part of the reasons for the judgment in the first instance (from No. 13 to No. 8, No. 10 and No. 16) shall be cited pursuant to Article 8(2) of the Administrative Litigation Act

Part 5 below of the 4th page shall add:

B. The Defendant’s assertion not only does it constitute “land, the use of which is prohibited or restricted pursuant to the statutes after acquiring the land,” but also does not constitute “land, the use of which is prohibited or restricted pursuant to the protection and fosterage of the forest, its original purpose.”

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