(심리불속행) 부동산 양도소득과 이축권소득을 구분할 수 없음.[국패]
Seoul High Court-2015-Nu72940 ( October 11, 2016)
(C) The income from the transfer of real estate and the income from the transfer of real estate shall not be separated.
(Summary of Original Judgment) Income from the transfer of real estate and income from the transfer of the right of separation may not be separated.
Article 94 (Scope of Transfer Income)
Supreme Court-2016-Du-58048 Revocation of Disposition of Imposing capital gains tax
AA
O Head of tax office
original adjudication determination
Seoul High Court Decision 2015Nu72940 Decided October 11, 2016
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 the allegation in the grounds of appeal is recognized as without merit under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal. It is so decided as per Disposition by the assent of all participating Justices on the bench.