(심리불속행) 부동산 매매업을 영위하는 원고가 미등기 전매하였다고 보아 종합소득세 과세한 처분은 적법함[국승]
Seoul High Court 2011Nu41788 (Law No. 17, 2012)
early 2010 Heavy2528 ( December 03, 2010)
The disposition imposing global income tax is legitimate on the Plaintiff, who is engaged in real estate sales business, by deeming that the Plaintiff had not sold the unregistered property.
(W) The taxation disposition imposed on global income tax is legitimate, since the Plaintiff, who operates real estate sales business, was presumed to have transferred the land under the name of the first land after being entrusted, and the second land is deemed to have not been sold.
2012du1953 Other details of global income and revocation of disposition
Ansan
Head of Namyang District Tax Office
Seoul High Court Decision 2011Nu41788 Decided August 17, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure of Final Appeal, since the petition of final appeal filed by the Plaintiff did not state the grounds for final appeal within the statutory period, it is so decided as per Disposition by the assent
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