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(영문) 대법원 2009. 12. 24. 선고 2009두16138 판결

기준시가 과세에 관한 다툼에서 중요한 사항에 관하여 판단을 누락하였는지 여부[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2009Nu97 ( August 28, 2009)

Case Number of the previous trial

Seoul Administrative Court 2003Gudan8824 ( August 31, 2004)

Title

Whether a decision has been omitted in a dispute over the imposition of the standard market price;

Summary

The omission of judgment means that, as a matter of course, the conclusion of the judgment is not indicated in the manner of attack and defense, it cannot be deemed that there is omission of judgment, since the judgment was judged whether it is reasonable to calculate the standard market price of the transferred land.

The decision

The contents of the decision shall be the same as attached.

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per