(심리불속행) 토지의 매매대금으로 지급한 금원을 취득가액으로 봄이 타당함[국패]
Seoul High Court-2018-Nu-57904 ( October 15, 2019)
Cho Jae-2017-China-1391 (Law No. 17. 28, 2017)
It is reasonable to view that the amount paid as the purchase price of land is the acquisition price.
(Summary) It is reasonable to view that the amount actually paid as the purchase price of the land is the acquisition price, and each receipt has been issued as the evidence for payment.
Article 97 of the Income Tax Act: Scope of Transfer Income
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
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