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(영문) 대법원 2010. 12. 09. 선고 2010두17809 판결

토지 건물 가액이 불분명한 경우 기준시가로 안분하여 양도차익을 산정함[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2010Nu469 (Law No. 13, 2010)

Case Number of the previous trial

Seocho 208west 3304 ( November 28, 2008)

Title

Where the value of a building is unclear, the transfer margin shall be calculated pro rata to the standard market price.

Summary

In light of the fact that a building has been deteriorated for not less than 30 years and the purchaser immediately removed the building after purchase, the value of the building seems to have never been the value of the building, the value of the land and the building shall be deemed to have been divided into the value of the building

The decision

The contents of the decision shall be the same as attached.

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition