(심리불속행) 상고이유에 관한 주장은 상고심절차에 관한 특례법 제4조에 해당하여 이유 없음(기각)[기각]
Gwangju High Court-2014-Nu-6523 ( October 8, 2015)
The ground of appeal on the ground of appeal is without merit as it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal (Dismissal)
The reason why the transfer value of land is higher than the transaction example of neighboring land is because the price of gas filling and permission is included in the transfer value of land, and the actual transfer value of land cannot be confirmed. Therefore, the transfer value of land should be determined by the supplementary method of transaction example.
Article 94 of the Income Tax Act
Supreme Court-2015-Du-56052 ( October 25, 2016)
Ansan ○
○ Head of tax office
Gwangju High Court-2014-Nu-6523 ( October 8, 2015)
.25 2016
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Examining the judgment of the court below and the grounds of appeal, the ground of appeal by appellant is examined.
Since the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Settlement of Traffic Accidents are not included in the grounds under each subparagraph of paragraph (3), the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices