미등기 전매 해당여부[국승]
Daejeon District Court-2012-Gu Group-1223 (Law No. 31, 2013)
Whether it constitutes unregistered resale or not;
After the plaintiff purchased the right to sell this case from Kimbb, it is recognized that the plaintiff sold it to Choc again and sold it unregistered.
Article 104 of the Income Tax Act
Daejeon High Court-2013-Nu-947 Revocation of taxation
Park AA
The director of the tax office
Daejeon District Court Decision 2012Gudan1223 Decided May 31, 2013
December 12, 2013
December 26, 2013
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's imposition of capital gains tax (this tax) accrued to the plaintiff on July 1, 201 and the imposition of capital gains tax (additional tax) accrued to the plaintiff on January 9, 201 and the imposition of capital gains tax (additional tax) accrued to the plaintiff on January 2006 shall be revoked.
1. Quotation of judgment of the first instance;
The court's reasoning for this case is as follows: (a) the witness 3rd, 8th, and 9th of the judgment of the first instance court; (b) the witness 2nd of the first instance court, 2nd, 3rd, 3rd, 4th of the judgment; (c) the witness 2nd of the first instance court, 3rd, 4th of the judgment; (d) the Plaintiff lent the funds to KimD to purchase the instant real estate; and (e) the subsequent KimD sold the instant real estate, and (e) the 3rd of the judgment of the first instance court, 4th of the judgment, 3th of the above judgment, 4th of the judgment, 4th of the judgment, 5th of the judgment, 4th of the judgment, 4th of the judgment, 6th of the judgment, 3th of the above decision, 4th of the judgment, 5th of the signature and seal affixed to the Plaintiff, 6th of the signature and seal affixed to each of the above 3rd of the above judgment.
2. Conclusion
Therefore, the judgment of the court of first instance is just and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.