(심리불속행) 부동산 중개인이 횡령한 매매대금은 양도인의 위임사실이 확인되지 아니한 경우 양도가액에 포함되지 아니함[국패]
Seoul High Court-2015-Nu61278 (Law No. 16, 2016)
2014west 1076 ( October 16, 2014)
(A) The sales amount embezzled by a real estate broker shall not be included in the transfer value if the transferor’s delegation is not confirmed.
(2) In the course of the sale of real estate, the transferor's embezzlement does not include the transferor's transfer value as it is not verified that the transferor has delegated a comprehensive authority related to the sale of real estate to the broker in embezzlement by the transferor.
Article 114 of the Income Tax Act (Determination, Revision and Notification of Tax Base for Transfer Income and Amount of Tax)
Supreme Court Decision 2016-Du42470 ( October 07, 2016)
person above the upper half of the year
00*
Appellant
*The Director of the Tax Office
on October 2016 07
United States of America and the United States of America
2016-Du-42470 Revocation of Disposition of Imposing capital gains tax, etc.
upper and upper white**
Appellee* Head of Tax Office
on October 2016 07
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes 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 Disposition by