(심리불속행) 토지 저가양도에 따른 부당행위계산시 소급감정가격을 시가로 본 처분은 적법함[국승]
Daejeon High Court 2012Nu1660 ( December 26, 2012)
Cho High Court Decision 2008Na0512 ( December 31, 2008)
(A) The disposal of the retroactive appraisal price at the market price at the time of wrongful calculation due to the transfer of the low price of the land is legitimate.
(C) In the case of an abnormal transaction with the economic rationality, the appraisal value of the land transferred to a related corporation without reasonable market price is deemed to be an unfair transaction, and thus, the appraisal value is deemed to be the appropriate market price of the appraisal institution.
2013Du2334 Revocation of Disposition of Imposing capital gains tax
IsaA
Daejeon Head of the District Tax Office
Daejeon High Court Decision 2012Nu1660 Decided December 26, 2012
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 are examined, but it is clear that Appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final