(심리불속행) 공동지분권자의 양도소득세 신고내용에 따라 실지취득가액이 확인되는 경우에 해당함[국승]
Seoul High Court 2011Nu39426 (2012.06.08)
Cho High Court Decision 2010Du0191 ( October 22, 2010)
(C) If the actual acquisition value is confirmed according to the details of the capital gains tax reported by the joint equity right holder, the amount shall be
(The main point of the original trial) If shares of 1/2 of each house are acquired and transferred jointly, the acquisition value of the equity right holder's report on transfer income tax shall be deemed the actual transaction value and there is no proof of the lawful extension cost or brokerage commission, and it shall not be deemed necessary expenses deducted from the transfer value
Article 97 of the Income Tax Act
2012du15708 Disposition of revocation of imposition of capital gains tax
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head of Sung Dong Tax Office
Seoul High Court Decision 2011Nu39426 Decided June 8, 2012
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 the argument on the grounds of appeal by the appellant falls 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
Reference materials.
If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final