(심리불속행) 상고이유에 관한 주장은 상고심절차에 관한 특례법 제4조에 해당하여 이유 없음[기각]
Gwangju High Court-2015-Nu-5176 ( October 1, 2015)
The ground of appeal on the grounds of appeal is without merit because it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.
(C) If the acquisition value of one building is confirmed at the time of new construction and extension, the acquisition value of the extended building shall be assessed by a single method, and if the actual transaction value is not confirmed, the acquisition value shall be assessed by a supplementary method.
Article 94 of the Income Tax Act
Supreme Court-2015-Du-5467 ( October 14, 2016)
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○ Head of tax office
Gwangju High Court-2015-Nu-5176 ( October 1, 2015)
January 14, 2016
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.
The argument regarding the appeal is clearly without merit because it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition by the assent of all participating