[양도소득세부과처분취소][공1989.4.15.(846),542]
Scope of application of Article 62 (1) of the National Housing Construction Approval Plan and Tax Reduction and Exemption Control Act for part of land
Article 62 (1) of the Regulation of Tax Reduction and Exemption Act shall apply only to part of the land approved for a project, if there has been a business approval plan for national housing construction.
Article 62 (1) of the Regulation of Tax Reduction and Exemption Act
Plaintiff
the director of the tax office
Seoul High Court Decision 85Gu627 delivered on October 5, 1987
All appeals are dismissed.
The costs of appeal shall be assessed against each appellant.
1. First, we examine the Plaintiff’s ground of appeal.
According to the reasoning of the judgment below, the plaintiff acquired the above land by winning the above 13,00,00 won at the time of 10,60,000 won under the name of 20,000, the above 160,000 won for the above 20,000 won for the acquisition of the above land under the name of 10,000 won for 10,000 won for the above 20,000 won for the acquisition of the above land under the name of 20,000 won for 10,000 won for the above 20,000 won for the acquisition of the above land, and there is no error of law that the court below recognized the transfer of the above land as 9,60,000 won for the acquisition of the above land under the name of 10,000 won for 20,000 won for the above 1,60,000 won for the acquisition of the above land under the name of 16,06,
2. We examine the defendant's grounds of appeal.
According to the reasoning of the judgment of the court below, the court below held that the transfer value of land ② at the original market that the plaintiff transferred on October 19, 1982 was unclear, and therefore, the court below is just in light of the records in the process of cooking the evidence conducted in such a measure, and there is no error in the misapprehension of legal principles or in the violation of the rules of evidence, such as the litigation,
3. Therefore, all appeals by the Plaintiff and the Defendant are dismissed, and the costs of appeal are assessed against each appellant. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Song Man-Ba (Presiding Justice)