(심리불속행) 건물을 대물 변제하는 경우 건물의 공급시기는 당해 건물을 이용 가능하는 때로 보아야 함[국승]
Daejeon High Court 2012Nu889 (Law No. 13, 2012)
Cho High 201.0495 (Law No. 111.06.29)
(C) If a building is repaid on behalf of another party, the time of supply for the building shall be deemed to be the time when it is possible to use the building.
(Summary) According to the contract, the reconstruction association paid the entire general apartment unit to the contractor with the construction cost, and the time of supply for the building shall be deemed to be the time the building is made available, so the initial tax disposition is lawful.
2012du23204 Global income and revocation of disposition
United Kingdom A
The Director of Budget Office
Seoul High Court Decision 2011Nu44008 Decided September 19, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the appeal (to the extent of supplement in case of supplemental appellate briefs not timely filed) were examined in entirety. However, the argument on the grounds of appeal by the appellant is deemed not to include the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and it is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final