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(영문) 대법원 2017. 01. 17. 선고 2016두55971 판결

(심리불속행) 원고가 받은 양도대금에는 원고의 사위의 공사미수금과 원고의 딸이 미회수한 대여금이 포함되어 있음[국패]

Case Number of the immediately preceding lawsuit

Busan High Court (Capwon)-2015-Nu-10912 (Law No. 28, 2016)

Title

(Trial Disorder) The transfer proceeds received by the Plaintiff include the amount of the Plaintiff’s fraudulent construction accounts and the amount of loans not recovered by the Plaintiff’s wife.

Summary

(1) The transfer proceeds received by the Plaintiff include the Plaintiff’s fraudulent construction accounts and loans not recovered by the Plaintiff’s wife.

Related statutes

Article 96 of the Income Tax Act

Cases

2016Du55971 Revocation of Disposition of Imposing capital gains tax, etc.

Plaintiff-Appellee

L**

Defendant-Appellant

@@세무서장

Judgment of the lower court

Busan High Court (Chowon) Decision 2015Nu10912 Decided September 28, 2016

Imposition of Judgment

January 18, 2017

Text

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Reasons

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of