(심리불속행) 매수인이 인수한 대출금채무는 양도가액에 합산하여야 함[국승]
Daejeon High Court 2012Nu2083 ( October 24, 2013)
National Tax Service Time Transfer201-0023 (201.04.08)
(C) The amount of the loan obligation acquired by the purchaser shall be added to the value of the transfer.
(Summary) There is no evidence to acknowledge that the purchase price shall be the sum of the amount received directly by the buyer and the amount of security loan obligations of the buyer for real estate acquired by the buyer and that 1/2 shares of real estate are shared with a third party.
2013Du3634 Revocation of Disposition of Imposing capital gains tax, etc.
The AA
Daejeon Head of the District Tax Office
Daejeon High Court Decision 2012Nu2083 Decided January 24, 2013
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case, the judgment of the court below, and the grounds of appeal by the appellant are examined, and it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final