실지거래가액을 장부 기타 증빙서류에 의하여 확인할 수 없는 경우 추계조사 결정함[국승]
Seoul High Court 2009Nu20030 (20 May 20, 2010)
early 208 Heavy277 ( October 08, 2008)
If it is impossible to confirm the actual transaction price by books or other documentary evidence, it shall be determined by the estimation investigation.
Where it is impossible to confirm the actual transaction price at the time of transfer or acquisition of the relevant asset due to the absence of books, sales contract, receipts, or other documentary evidence necessary to confirm the actual transaction price at the time of transfer or acquisition, the estimated investigation shall be determined by the conversion price, etc.
The contents of the decision shall be the same as attached.
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided