(심리불속행)이 사건 부동산을 저가양도한 것으로보아 원고들에게 양도소득세 및 증여세를 과세한 처분은 잘못이 없음(국승)[국승]
Seoul High Court 2016Nu42502 (2016.06)
(C) In the event that the real estate of this case was transferred at a low price, the disposition imposing capital gains tax and gift tax on the plaintiffs was not erroneous (state transfer).
(1) The Plaintiff’s disposition imposing capital gains tax and gift tax on the Plaintiffs on the following grounds: (a) the Plaintiff’s summary constitutes a specially related person; (b) according to the copy of the register of the instant land, the Plaintiff appears to have purchased the instant real estate at a low price; and (c) the Plaintiff initially reported gift tax
Article 2 of the Inheritance Tax and Gift Tax Act
2016Du51818
Red○ ○
○ Head of tax office
Seoul High Court Decision 2016Nu40502 Decided 06, 2016
January 12, 2017
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
The ground of appeal was examined in comparison with the records of this case and the judgment below, but the ground of appeal was examined.
The assertion does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal
It is judged that it cannot be accepted.
Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.