(심리불속행) 이 사건 토지는 필지별 구분이 가능하므로 그 취득시기는 지분별로 안분하는 것이 아님[국승]
Daejeon High Court (Cheongju)-2015-Nu1241 (Law Firm 016.07)
(P) Since the land in this case can be divided by lots, the time of acquisition is not divided by shares.
(W) If the transfer is made after a land is divided after it is merged, the case of distributing the acquisition time by equity shall be applicable to the case where the classification is unclear, and it shall not be recognized that the provision of reduction or exemption is expanded to the case where the classification is obvious by the cadastral map.
2016Du51580 Revocation of Disposition of Imposing capital gains tax
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00. Head of tax office
Daejeon High Court (Cheongju) Decision 2015Nu11241 Decided September 7, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the judgment below and the appellate brief examined the records of this case, but the appellant's ground of appeal is not included in the grounds provided in each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or it is recognized that there are no grounds, and thus the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent