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(영문) 서울고등법원 2019.04.23 2018누74077
종합소득세등부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning of the judgment of the court of first instance citing this case is as stated in the reasoning of the judgment of the court of first instance, except for the addition or dismissal as follows. Thus, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

On September 5, 2017, the Tax Tribunal dismissed the said appeal on December 4, 2017, as follows: “The Plaintiff is dissatisfied with the judgment of the court of first instance. The Plaintiff filed an appeal to the Tax Tribunal on September 5, 2017,” and “The Tax Tribunal dismissed the appeal on December 4, 2017.”

Part 3 of the judgment of the court of first instance shall be 20 as follows.

The following shall be added to the first sentence of the first instance judgment of the first instance judgment of the "as there is a lack of dispute (based on recognition), Gap evidence Nos. 1, 2, and Eul evidence No. 1 (including additional numbers), the whole purport of pleadings," and the second sentence of the first instance judgment of the court of first instance.

In the calculation of the reasonable rental fee for the denial of unfair calculation, if the rental deposit is more than 50% of the market price of real estate, the additional rental fee shall not be calculated, and if the rental deposit is smaller than 50% of the market price of real estate, the additional rental fee shall be calculated to calculate the rental deposit and the appropriate rental fee according to the mutual relationship between the rental deposit and the rental fee.

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2. In conclusion, the plaintiff's claim of this case 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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