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(영문) 대법원 2018. 09. 13. 선고 2018두45985 판결

양도소득세부과처분취소 소송[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court-2017-Nu83043 (2018.05)

Title

Litigation Revocation of Capital Gains Tax Imposition Disposition

Summary

(C) Whether the special deduction for long-term holding of the land for business purposes is applied, and whether the special deduction for long-term holding of the land for business purposes of this case is lawful.

The contents of the judgment are the same as the attachment.

Cases

2017Du49585 Revocation of Disposition of Imposing Transfer Income Tax

Plaintiff

Kim*

Defendant

AA Head of the Tax Office

Imposition of Judgment

September 13, 2018

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of

September 13, 2018