"The same to you" is a very general and polite expression. You are wishing the person the same as he/she has wished for you. See the old year out -is a particular expression for New Year.
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AlpheccaStars See the old year out -is a particular expression for New Year. It means to celebrate the last hours or minutes of the year.
As you would "see one out [the door]" as he or she is leaving your house. Rather like "escort".