(심리불속행) 원고가 제출한 매매계약서상 취득가액을 실제 거래가액으로 인정하기 어려움[국패]
Seoul High Court 2012Nu2407 ( December 07, 2012)
early 2010 Heavy3772 ( October 17, 2011)
(D) It is difficult to recognize the acquisition value under the sales contract submitted by the Plaintiff as the actual transaction amount.
In light of the fact that the sales contract claiming a real sales contract is signed and sealed by the seller, and the seller stated to the effect that there is no means to prepare the relevant contract, etc., it is difficult to recognize the contract submitted by the Plaintiff as a contract which is duly formed between the parties to the transaction.
2013Du345 Revocation of Disposition of Imposing capital gains tax
LAA
Head of Ansan Tax Office
Seoul High Court Decision 2012Nu2407 Decided December 7, 2012
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 appellant's grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are assessed against the losing party, and are
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