(심리불속행)객관적이고 합리적인 평가방법에 의하여 산출된 가액으로 부동산의 출연 당시 시가에 가정 근접한 감정평가액으로 보아야 함[국패]
Daejeon High Court 2013Nu117 ( October 10, 2013)
(C) At the time of contribution of the real estate at the price calculated by objective and reasonable assessment methods, the value close to the market price shall be deemed to be the appraised value.
(In the absence of special circumstances concerning changes in the value of the original asset, if there is a difference in the value of the same asset conducted by the same appraisal corporation for a period of not more than 10 months, it cannot be deemed that it conforms to the market price.
Article 66 (Determination and Correction)
2013Du23539 Revocation of Disposition of Corporate Tax Imposition
Medical Corporations AAA Medical Foundation
Daejeon director of the tax office
Daejeon High Court Decision 2013Nu1117 decided October 10, 2013
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Although examining the records of this case and the judgment of the court below and the grounds of appeal, since the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, it is clear that the appeal is dismissed pursuant to Article 5 of the above Act, and it is so decided as per Disposition by the assent