(심리불속행) 재건축 조합의 일반 분양분 아파트로 얻은 소득은 조합원들에게 귀속되었다고 보아야 함[국승]
Seoul High Court 2012Nu18617 ( December 27, 2012)
Early High Court Decision 201J 0674 (Law No. 1011.29)
(Resceptive Conduct) Income obtained from general apartment units of the reconstruction association shall be deemed to have been reverted to its members.
(원심 요지) 재건축조합이 일반 분양분 아파트를 분양함으로 얻은 소득은 조합원들이 조합원분 아파트를 분양받기 위하여 부담할 비용에 충당된 것으로 인정되고，위와 같은 소득은 조합원들 다수의 결의에 기초하여 정해진 손익분배비율에 따라 원고 등과 같은 조합원들에게 귀속되었다고 보여지므로 당초 과세처분은 정당함
2013du1805 Global income and revocation of disposition
IsaA
Head of Ansan Tax Office
Seoul High Court Decision 2012Nu18617 Decided December 27, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is deemed not to include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, but not to be acceptable. Therefore, the appeal is dismissed and it is so decided as per Disposition
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