임대인에 대한 부당행위계산부인에 있어 특수관계가 없으면 전대인이 받은 전대 임차보증금과 차임이 시가임[국승]
Seoul High Court-2017-Nu7118 (Law No. 11, 2018)
In the case of a lessor’s wrongful calculation, the lease deposit and the rental deposit received by the lessor is the market price unless there is a special relationship with the lessor.
Inasmuch as the petition of appeal submitted by the appellant did not state any grounds of appeal and did not submit the grounds of appeal within the statutory period, the appeal shall be dismissed.
Article 41 of the Income Tax Act by Wrongful Calculation
2018Du47707 Disposition of revocation of imposition, including global income tax.
Plaintiff, Appellants
AA
a) the Director of the Tax Office
August 28, 2018
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Therefore, the appeal is dismissed in accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal, and Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.