(심리불속행) 아파트분양계약이 해제된 경우 그 해제된 계약을 근거로 한 부과처분은 위법함[국패]
Seoul High Court-2017-Nu-69269 ( December 21, 2018)
(In the event of cancellation of the apartment sale contract, the disposition of imposition based on the cancellation contract shall be illegal.
(In the first instance, Article 69(3) of the Enforcement Decree stipulates that any change in profits or losses arising from the cancellation of a sales contract shall revert to the business year to which the cancellation date belongs (Article 69(3) of the Enforcement Decree). However, this provision is applicable from the first business year beginning after January 1, 2012, and where the sales contract is cancelled or cancelled before the enforcement date of this Act, it cannot be applied, and any change in profits or losses arising from
Article 40 (Business Year of Profit and Loss in Corporate Tax Act)
2018Du60182 Revocation of Disposition of Imposing Corporate Tax
A ○○○○ Incorporated Company
AA Head of the Tax Office
Seoul High Court Decision 2017Nu69269 Decided September 21, 2018
February 7, 2019
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by