(심리불속행) 실지 거래가액에 따른 양도소득세 부과처분은 정당함(국승)[국승]
Seoul High Court-2018-Nu-40821 (Law No. 2018.30)
(Trial without Trial) Any imposition of capital gains tax according to the actual transaction amount shall be made by a party (state transfer).
(1) The transfer income tax imposed on the basis of the actual transfer value confirmed by the agency by denying the charter contract with false statement of the summary of the transfer price is legitimate.
Article 96 of the Income Tax Act
Supreme Court-2018-Du-61086
AA
BB
Seoul High Court-2018-Nu-40821 ( August 30, 2018)
December 28, 2018
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