이 사건 차량운반구가 적정시가인지 여부 등[국승]
Whether the vehicle transport vehicle of this case is an appropriate market price, etc.
The vehicle transport equipment of this case is subject to wrongful calculation between persons with a special relationship, and the vehicle transport equipment of this case was not reported or omitted in relation to the sales of scrap iron and emergency construction. The original disposition is legitimate.
Article 52 of the Corporate Tax Act
Supreme Court Decision 2016Du49167
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ㅁㅁ세무서장
The second instance decision
National Rotations
November 10, 2016
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 pursuant to Article 5 of the above Act. It is so decided as per