[양도소득세등부과처분취소][공1990.11.15.(884),2199]
Whether the establishment of documentary evidence is recognized in accordance with the whole purport of the pleading (affirmative)
Even if the party did not prove, in particular, the establishment of the documentary evidence, the court may recognize it by free evaluation, taking into account the whole purport of the pleading, without any other evidence, even if it is not based on other evidence.
Article 328 of the Civil Procedure Act
[Plaintiff-Appellant-Appellee] Plaintiff 1 and 1 other (Law Firm Han, Attorneys Lee Do-young et al., Counsel for plaintiff-appellant-appellee)
Busan District Court Decision 201Na11488 delivered on August 1, 201
Director of the tax office
Seoul High Court Decision 89Gu12317 delivered on April 13, 1990
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
The Plaintiff’s attorney’s ground of appeal is examined.
Even in cases where a person who acquired documentary evidence, as the site, did not prove the establishment thereof, even if the party did not use other evidence, the court may recognize its establishment by free evaluation, taking into account the whole purport of the pleading (see, e.g., Supreme Court Decision 88Nu3567, Jun. 14, 198; Supreme Court Decision 87Meu16, Jul. 21, 1987).
According to the reasoning of the judgment below, the court below recognized the plaintiff's actual acquisition value of the real estate of this case by recognizing the plaintiff's proof No. 3 as the site for its establishment in accordance with the whole purport of pleading, and the plaintiff's actual acquisition value of the real estate of this case is recognized. In light of the records, the court below's above recognition is acceptable, and it cannot be said that there is an error of law that recognized the authenticity of documentary evidence without any evidence,
Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Jae-seok (Presiding Justice)