beta
(영문) 서울고등법원 2017.07.11 2016누81606

양도소득세부과처분취소

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning of the court’s explanation concerning this case is as stated in the reasoning of the judgment of the first instance, except for dismissal or addition as follows. Thus, this case is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. The plaintiff added the following contents to the 8th sentence of the judgment of the first instance. (5) The plaintiff added the forest income under Article 23(1) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 1980, Feb. 28, 2007; Presidential Decree No. 2010, Feb. 28, 2007; Presidential Decree No. 20135, Feb. 28, 2007; Presidential Decree No. 2020, Feb. 23, 2007; Presidential Decree No. 20135, Feb. 28, 2007; Presidential Decree No. 20130, Feb. 23, 2007).

1. Standard market price prescribed in Article 99 of the Act with respect to the forest land;

2. As for the forest trees, the remaining amount after the acquisition value or transfer value of the forest land calculated under subparagraph 1 is deducted from the gross acquisition value or gross transfer value. In this case, if there exists no remaining amount, the acquisition value or transfer value of the forest trees shall be deemed nonexistent.

this article argues that this article will be punished.

Gu.