(심리불속행) 실지거래가액 신고하고 확정신고기한 경과후에는 기준시가로 수정신고 할 수 없음[국승]
Daegu High Court 2010Nu1485 ( November 26, 2010)
(A) Report on the actual transaction price and a revised report shall not be made at the standard market price after the due date for final return.
(Abstract) In case the effect of the preliminary or final return on the tax base of transfer income is maintained by the deadline for the final return on the tax base of transfer income, the revised return on the standard market price after the lapse of the deadline for the final return on the tax base of transfer income shall not be permitted.
Article 114 of the Income Tax Act
2010Du29321 Revocation of disposition of imposing capital gains tax
Gangnam et al.
Head of the Tax Office
Daegu High Court Decision 2010Nu1485 Decided November 26, 2010
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
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 appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by
Reference materials.
If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,