(심리불속행)취득 당시 실지거래가액을 확인할 수 없어 환산가액 적용한 것은 적법함[국승]
Daejeon High Court 2013Nu3168 (Law No. 10, 2014)
(C) The conversion price is legitimate if the transaction price cannot be confirmed at the time of acquisition.
In light of the fact that the sales contract has not been prepared at the time of transfer because the area was written after division and the date of preparation is not specified, and there is no objective data to recognize that the amount was acquired as the amount claimed without being seen as being prepared at the time of transfer, etc., it
2014Du36617 Revocation of Disposition of Imposing capital gains tax
00AA
The Director of Budget Office
Daejeon High Court Decision 2013Nu3168 Decided April 10, 2014
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 prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by