(심리불속행) 매도자의 양도가액과 매수인의 양수가액이 다른 경우 실제 매매가액[국승][실거래가액]
Seoul High Court-2014-Nu-6388 ( July 8, 2015)
early trial 2013west 4472
(D) If the transfer value of a seller and the acquisition value of a purchaser are different, the actual sales value [national succession]
(C) The Plaintiff’s tax authority’s tax authority’s tax authority’s tax authority’s tax authority’s tax authority’s tax authority’s tax authority’s tax authority’s tax authority’s
Article 114 of the Income Tax Act (Determination, Revision and Notification of Tax Base for Transfer Income and Amount of Tax)
Supreme Court-2015-Du-48709 ( November 12, 2015)
Park*
*The Director of the Tax Office
November 12, 2015
United States of America and the United States of America
2015Du48709 Revocation of Disposition of Imposing capital gains tax
Park*
*The Director of the Tax Office
Seoul High Court Decision 2014Nu63888 Decided July 8, 2015
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
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 constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by