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(영문) 대법원 2018. 10. 25. 선고 2018두49000 판결

(심리불속행) 이 사건 토지의 취득에 든 실지거래가액이 확인됨[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court-2018-Nu-40081 (2018.06.14)

Title

(Refiscitive Conduct) The actual transaction price incurred in acquiring the land in this case is confirmed.

Summary

(C) The Plaintiff’s assertion is without merit, since the Plaintiff’s assertion is without merit, since the Plaintiff’s actual transaction price is confirmed to acquire the land of this case.

Related statutes

Article 97 of the Income Tax Act

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

The records of this case and the judgment of the court below and the grounds of appeal were examined, but the text on the grounds of appeal is examined.

The head of the Supreme Court determines as per Disposition by the assent of all participating Justices that the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal are not included in the grounds under Article 4(1) or are groundless.

October 25, 2018