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(영문) 서울고등법원 2018.04.25 2017누82118
양도소득세등부과처분취소
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 grounds for the court’s explanation concerning the instant case, such as accepting the judgment of the court of first instance, are as stated in the reasoning of the judgment of the court of first instance (including each of the relevant parts, but excluding the part on March 2, 200) except for the modification of the relevant parts as set forth in the following paragraph (2). Thus, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation

2. The 3th 10th 10 pages of the amended portion shall be “this Court” to “court of the first instance.”

3. The 2 to 4 pages shall be deleted under the 3 pages.

3 3. The 3.m. “Non-2...............”

4. 4 Sheet 9 to 6 Sheet.

First, the part on whether the requirements for self-determination on the argument are met is deleted.

6. 7 pages.

Second, the “reasonableness of the additional tax on negligent tax returns on the assertion” is “.

The imposition of additional tax on negligent tax returns shall be deemed to be lawful. The 5th day below shall be amended to "additional tax". The 7th day below shall be amended to "Additional Tax".

Sub-committee “D.”

The theory of the lawsuit is the theory of the lawsuit.

3. In conclusion, the part on imposition of KRW 11,068,270 for additional tax on negligent tax returns among the Plaintiff’s claims should be accepted as reasonable.

The judgment of the court of first instance on this part is just in conclusion, and the defendant's appeal is dismissed as it is without merit.

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