(심리불속행) 매매계약이 합의해제 되었다면 자산의 양도가 이루어지지 않는 것이 되므로 양도소득세가 부과될 수 없음[일부패소]
Busan High Court-2015-Nu21759 (2016.02)
If the sales contract is terminated by agreement, the transfer income tax shall not be imposed because the transfer of assets is not made if the sales contract is terminated by agreement.
(C) The Majority Opinion argues that the transfer income tax is a tax imposed on the premise that the transfer of assets and the income accrued therefrom are subject to taxation. If the sales contract is terminated by agreement, the sales contract becomes null and void and the transfer of assets is not carried out. Therefore, it cannot be deemed that the transfer of assets, which are tax requirements for the transfer income
Article 101 of the Income Tax Act by Wrongful Calculation
All appeals are dismissed.
Of the costs of appeal, the costs of appeal between the Plaintiff’s U.S. and the Head of Si/Gun/Gu are assessed against the Plaintiff’s U.S. head of Si/Gun/Gu, and the costs of appeal between the Plaintiff’s U.S.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the main text of the grounds of appeal is determined not to include or not to accept the grounds prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the
Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices.