매매대금을 지급받은 이상 잔금청산일 전 건물이 철거되었더라도 양도에 해당됨[국승]
Daegu High Court 2009Nu1823 (Law No. 16, 2010)
early 2009Gu066 ( October 17, 2009)
As long as the purchase price was paid, it constitutes a transfer even if the building was removed before the date of the balance settlement.
Even if the housing was removed before the remainder payment date, as long as the Plaintiff received full payment from the non-party company, the transfer income tax should be calculated by deeming it as the owner of high-priced houses and three houses per household.
The contents of the decision shall be the same as attached.
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 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 of Appeal, or are recognized as groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided