15년이 경과되어 양도된 건물의 취득가액을 단순 도급계약서로는 인정할수 없는 사례[국승]
Seoul High Court 2008Nu14274 (2010.04.09)
National High Court Decision 2006Du2945 ( October 25, 2007)
A case where the acquisition value of a building transferred after the lapse of 15 years cannot be recognized as a simple contract agreement.
The core contents of a contract for a building, such as the size of the building, construction cost, payment method, completion date, etc., there is no difference between the acquisition value of the neighboring building and the unit price table of the construction of the building at the time of the acquisition, less than the marginal profit transferred to the standard market price, receipts have been prepared retroactively, and it is difficult to believe the contract document submitted by referring to the tax base of acquisition tax, and the construction price at the time of the construction of the building was
The contents of the decision shall be the same as attached.
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. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per