(심리불속행) 원고의 토지 지분은 공매로 새로이 취득한 사실이 확인되지 아니하므로 취득당시의 가액을 재조사하여 경정할 수 없음[국승]
Seoul High Court-2013-Nu-25544 (2)
(Presiding Trial) The Plaintiff’s share in land is not confirmed to have been newly acquired through a public auction, so it cannot be corrected by re-assessment of the value at the time of acquisition.
The disposition of this case is legitimate because there is no evidence to prove that the plaintiff acquired shares in the land at issue through a public auction, such as the plaintiff's assertion
Article 97 of the Income Tax Act
2014Du6272 Revocation of Disposition of Imposing capital gains tax
Chapter AA
BB Director of the Tax Office
Seoul High Court Decision 2013Nu25544 Decided April 2, 2014
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.