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쟁점임야에 대한 개별공시지가를 적용하여 토지초과이득세를 결정고지한 처분의 당부(기각)

조세심판원 조세심판 | 1994-07-27 | 국심1994서2018 | 기타

[Case Number]

National High Court 1994west2018 (Law No. 28, 1994)

[Items]

Excess of land

[Types of Decision]

Dismissal

[Summary of Decision]

There is no dispute about the first detailed and disposition of the land price as the officially assessed individual land price is unfair.

【Disposition】

I dismiss the appeal.