가계부는 실지거래가액을 확인할 수 있는 증빙자료에 해당하고, 그 기재금액은 취득가액으로 봄이 타당함.[국패]
Busan High Court-2015-Nu-23823 ( October 07, 2016)
The family register falls under the evidence that can confirm the actual transaction price, and it is reasonable to see the stated amount as the acquisition price.
It is reasonable to view that the family register falls under the evidence that can confirm the actual transaction price, and according to this, it is reasonable to view that the amount entered is the acquisition price that should be deducted from the transfer price
Article 56 of the Framework Act on National Taxes concerning other Acts
2016Du5677 The revocation of the disposition to impose capital gains tax.
Do○
○ Head of tax office
on October 2016 07
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Examining the judgment of the court below and the grounds of appeal, the ground of appeal by the appellant is not included in the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or is deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per