(심리불속행) 원고가 이 사건 건물 취득시 대출금채무에 관하여 연대보증을 한 점등으로 볼 때 공동사업자에 해당함[국승]
Daejeon High Court-2016-Nu-13616 ( April 27, 2017)
(D) When the Plaintiff’s joint and several sureties with respect to the loan obligations upon the acquisition of the instant building, the Plaintiff constitutes joint and several businessmen.
(b) The plaintiff is a joint businessman of the building transfer business of this case.
Article 106 of the Restriction of Special Taxation Act
2017Du48048
OO
O Head of tax office
Daejeon High Court-2016-Nu-13136 ( April 27, 2017)
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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by