[양도소득세부과처분취소][공1982.7.15.(684),570]
The starting date of the extinctive prescription of the real estate speculation suppression tax
The extinctive prescription of the right to collect the real estate speculation control tax on the transfer of real estate shall run from the day following the expiration of 30 days from the date of the transfer of real estate (whether the return of the tax base amount has been filed or not).
Article 9 and Article 11 of the Act on Special Measures for the Suppression of Real Estate (Act No. 2281 of Jan. 13, 1971) Article 19 of the Enforcement Decree of the Act on Special Measures for the Suppression of
[Defendant-Appellee] Plaintiff 1 et al.
Head of the District Tax Office
Gwangju High Court Decision 81 Gu1 delivered on November 24, 1981
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal are examined.
In light of the records, the court below's determination is just in light of the process of cooking the evidence, and there is no error of misconception of facts due to violation of the rules of evidence, such as theory, or incomplete deliberation. As determined by the court below, if each of the payment dates of the land sales contract of this case sold by the plaintiff to the non-party on November 15, 1974 and the 23th day of the same month, the transfer date of this case is Article 9 subparagraph 4 of the Act on Special Measures for the Suppression of Real Estate Speculation (Act No. 2281 of January 13, 1971) and Article 19 of the Enforcement Decree of the same Act, which is the date of the above intermediate payment corresponding to the time of the transfer of land, and there is no error of law by misunderstanding the legal principles as to the transfer date of the right to the above real estate within 300 million won since the date of the above transfer of the real estate after the expiration of the period of 100 million won.
Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Yoon Il-young (Presiding Justice)