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(영문) 대법원 2018. 08. 17. 선고 2018두44494 판결

(심리불속행)이 사건 토지의 매매대금[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court-2016-Nu-7979 ( April 19, 2018)

Title

(D) The purchase price of the land in this case

Summary

(In light of summary of evidence and testimony, there is no evidence to recognize that the purchase price of the land of this case is 5.5 billion won only by the Plaintiff’s assertion.

Related statutes

Article 96 of the Income Tax Act

Cases

Supreme Court Decision 2018Du4494 Decided capital gains tax and revocation of disposition

Plaintiff

AA

Defendant

BB Director of the Tax Office

Imposition of Judgment

August 17, 2018

Text

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

The ground of appeal was examined in comparison with the records of this case and the judgment below, but the ground of appeal was examined.

The assertion does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal

It is judged that it cannot be accepted.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.