(심리불속행) 환매대금을 청산한 날을 취득일로 본 처분은 적법함[국승]
Seoul High Court 2011Nu12186 ( November 01, 201)
Seocho 2010west 1655 ( June 29, 2010)
(C) The date of liquidation of the repurchase price shall be the date of the settlement of the repurchase price, and this disposition is legitimate.
In full view of the fact that the transfer of land does not become null and void, a disposition rejecting a request for rectification of transfer income tax on the ground that the date of liquidation of the redemption price should be deemed the acquisition day is legitimate.
Article 95 of the Income Tax Act
Article 162 of the Enforcement Decree of Income Tax Act
2011Du29946 Revocation of Disposition Rejecting Transfer Income Tax Correction
AAAAA
Director of the District Office
Seoul High Court Decision 2011Nu12186 Decided November 1, 2011
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
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 falls under Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as
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