(심리불속행) 미등기 전매에 해당한 것으로 보고 중과세한 처분은 적법함[국승]
Seoul High Court 2010Nu12264 ( October 25, 2011)
National Tax Service Review and Transfer 2008-0019 ( November 24, 2008)
(C) If a disposition of heavy taxation is deemed to fall under a non-rest of the resale, such disposition is legitimate.
(Summary of the Supreme Court) It is acknowledged that there is no speculative purpose such as tax avoidance or acquisition of resale through unregistered transfer, and where it is judged that it is harsh to enforce a liability not registered for the acquisition of the assets at the time of transfer to the transferor, it is excluded from the subject of heavy taxation, but there is no inevitable circumstance.
2011Du9126 Revocation of Disposition of Imposing capital gains tax
Park XX
O Head of tax office
Seoul High Court Decision 2010Nu12264 Decided March 25, 201
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent
Reference materials.
If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,