[법인세등부과처분취소][공1988.7.15.(828),1046]
In a case where the party did not prove the establishment of the documentary evidence, whether the court can acknowledge the establishment of the documentary evidence on the land.
Even if the party did not prove, in particular, the establishment of the documentary evidence, the court may recognize it by free evaluation, taking into account the whole purport of the pleading, without any other evidence, even if it is not based on other evidence.
Article 328 of the Civil Procedure Act
Supreme Court Decision 74Da119 delivered on July 23, 1974, 80Da1857 Delivered on March 23, 1982
Attorney Kim Hong-hoon, Counsel for the plaintiff-appellant
Director of the tax office
Seoul High Court Decision 87Gu4777 delivered on February 9, 1988
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
We examine the grounds of appeal.
In light of the records, the court below's finding that the plaintiff agreed to sell the real estate of this case at KRW 911,250,000 to the non-party Young Business Co., Ltd. on March 15, 1983 and received full payment of the purchase price and transferred it to the non-party Young Business Co., Ltd. on June 30 of the same year. In light of the records, the court below's finding of facts is justified and there is no violation of the rules of evidence, such as the theory of lawsuit, nor there is
In addition, even if the parties concerned did not prove the formation of documentary evidence which is disputed on the land, the court may recognize its establishment by free evaluation, taking into account the whole purport of the pleading, instead of other evidence (see Supreme Court Decision 74Da119, Jul. 23, 1974; Supreme Court Decision 80Da1857, Mar. 23, 1982). Thus, the court below cannot be said to have erred by recognizing the establishment of documentary evidence Nos. 6 and 7 (written confirmation) in accordance with the whole purport of the pleading and by finding it as the material for factual determination. The arguments are without merit.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Jae-hee (Presiding Justice)