(심리불속행) 환산가액으로 토지취득가액을 산정한 것은 적법함[국승]
Busan High Court 2014Nu21301 ( October 17, 2014)
(C) If the acquisition value of land is calculated by conversion value, the acquisition value of land is legitimate.
(The original court) The acquisition value is calculated based on the conversion value, considering the case where the actual transaction value cannot be confirmed at the time of transfer or acquisition of the summary.
Article 96 (Calculation of Necessary Expenses for Transfer Income)
2014Du44533 Revocation of Disposition of Imposing capital gains tax
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Head of Suwon Tax Office
Busan High Court Decision 2014Nu21301 Decided October 17, 2014
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of