[심리불속행]피고가 시가로 판단한 아파트 증여일로부터 3개월 이내 매매사례가액은 적법하고 전세보증금 등은 채무로 판단되지 않음[국승]
Seoul High Court 2013Nu6116
early 2012west 2306
[Trial Disorder] Business conduct within three months from the date of the apartment donation held by the Defendant at the market price, which is legitimate, and the lease deposit, etc. is not judged as a debt.
[In the original instance] Gift Tax disposition is legitimate and judged as the market price, and the transaction example example is that the apartment of this case and its size, location, use, and item are identical or similar to the apartment of this case, and the sale price is also considered as a normal transaction amount reflecting objective exchange values, and the lease deposit, etc. does not be determined as
Article 60 of the Inheritance Tax and Gift Tax Act
2013Du1976 Revocation of Disposition of Imposition of Gift Tax
NewA
Head of Seodaemun Tax Office
Seoul High Court Decision 2013Nu6116 Decided September 4, 2013
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by