(심리불속행) 상속토지의 수용보상금이 피상속인의 채권자들에게 교부된 경우 양도소득에 해당함[국승]
Seoul High Court 2011Nu42132 (2012.05.09)
Cho High Court Decision 2010Du3769 ( December 23, 2010)
(A) If the compensation for expropriation of inherited land is granted to the creditors of the inheritee, the compensation shall constitute capital gains.
(C) In light of the above legal principles, the court below erred by misapprehending the legal principles on the presumption of paternity, and by exceeding the bounds of the principle of free evaluation of evidence, as otherwise alleged in the ground of appeal, the court below did not err by misapprehending the legal principles on the presumption of paternity, as otherwise alleged in the ground of appeal.
Article 94 of the Income Tax Act
2012Du13870 Revocation of Disposition of Imposing capital gains tax
Maximum XX
Head of Seodaemun Tax Office
Seoul High Court Decision 2011Nu42132 Decided May 9, 2012
The appeal shall be dismissed.
The costs of appeal are assessed against the Plaintiff.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.
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