이 사건 매매계약이 해제된 이상 양도소득을 전제로 한 이 사건 처분은 위법함[국패]
Seoul High Court-2016-Nu-3580 (2016.30)
As long as the sales contract of this case was terminated, the disposition of this case on the premise of capital gains is unlawful.
According to the facts of recognition, the sales contract of this case was terminated, and as long as the sales contract of this case was terminated, the plaintiff cannot be deemed to have earned income from the transfer of this case's land.
Article 88 of the Income Tax Act
2016Du56400 Revocation of Disposition of Imposing capital gains tax
KimA
O Head of tax office
Seoul High Court-2016-Nu-3580 (2016.30)
February 23, 2017
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
While 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 or not acceptable the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed and it is so decided as per Disposition