(심리불속행) 매매계약서와 거래사실확인원에 의한 양도가액이 실제 거래가액으로 인정됨[국패]
Seoul High Court 2011Nu11459 ( October 19, 2011)
National Tax Service Review and Transfer 2008-0065 (2008.07.07)
(Presiding in Trial) The transfer value by the sales contract and the confirmation of transaction transactions is recognized as the actual transaction amount.
(C) The Plaintiff cannot be deemed to have paid to the Plaintiff the amount equivalent to the co-ownership share of the total purchase price, since the Plaintiff submitted a sales contract for the transferred real estate and a certificate of personal seal to verify each transaction of the contracting parties attached thereto.
Article 96 of the Income Tax Act
2011Du28875 Revocation of Disposition of Imposing capital gains tax
XX Kim
Head of Seodaemun Tax Office
Seoul High Court Decision 2011Nu11459 Decided October 19, 2011
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for 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 Disposition by the assent of all participating
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final