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(영문) 대전고등법원 2017.03.23 2016누12828

양도소득세부과처분 무효확인의 소

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1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

Reasons

1. The reasons for the court's explanation concerning this case are as follows: "the 6th court's 8th court's 7th court's 8th court's 6th court's 6th court's 6th court's 12th court's 6th court's 6th court's 6th court's 6th court's 17th court's 7th court's 6th court's 6th court's 6th court's 16th court's 6th court's 16th court's 16th court's 6th court's 16th court's 6th court's 6th court's 6th court's 6th court's 1

2. In addition, the part added under the 6th 16th 16th 16th 5th 2005, the Plaintiff’s “the real estate sales contract (Evidence No. 4) drafted around March 2005 was a contract duly made between the Plaintiff, buyer, E, D, and F in relation to the instant sales contract. However, the Plaintiff’s real estate sales contract (Evidence No. 3, hereinafter “the instant contract”) signed on January 28, 2005 is “the instant contract.”

There is no signature or seal of the plaintiff, and the buyer is only one E, and the contract is invalid because excessive purchase price that does not meet the market price at that time is entered.

The assertion is as follows. The public health unit, Eul's statement of evidence No. 4 added the purport of the pleading to the whole purport of the pleading, namely, ① although the contract of this case does not put the plaintiff's signature and seal on the "seller" column, the plaintiff's name and name are stated, and H's seal is affixed on the name side of the plaintiff's wife's name, ② there is no name or seal of D and F in the "Buyer" column, ② there is no other name or seal of D and F, but the other co-Buyer's personal information and name are stated, and E's seal is affixed on the name side of the other co-Buyer's name. On the other hand, D and F may also be deemed to have been purchased or jointly purchased after the purchase is delegated to E, and ③ amount is the market price at that time.