실질과세 원칙상 원고가 양도소득세 부담 의무자다 .[국승]
Daejeon High Court (Cheongju)-2013-Nu-568 ( October 28, 2015)
Cho Jae-2014- Daejeon-4264 ( November 06, 2014)
Under the substance over form principle, the Plaintiff is liable to pay capital gains tax.
Even if the Plaintiff did not own real estate, the Plaintiff is a person liable to pay capital gains tax under the substance over form principle.
Article 14 of the Framework Act on National Taxes
Supreme Court Decision 2016Du30248 Decided revocation of Disposition of Property Tax Imposition
@@@
O Head of tax office
Daejeon High Court Decision 2015Nu11910 decided December 10, 2015
on April 28, 2016
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 grounds of appeal by the appellant 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. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent
on April 28, 2016