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Case Number of the immediately preceding lawsuit
Daejeon High Court 2009Nu3314 (2010.05.06)
Case Number of the previous trial
Cho Jae-chul209 Before 269 (209.05.01)
Title
Whether the transfer value of the sale right is long or long
Summary
The transfer value claimed by the tax authority is legitimate on the grounds that there is no reason to prepare a harden contract if the transfer margin of the right to sell is not created.
The decision
The contents of the decision shall be the same as attached.
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Although examining the records of this case and the judgment of the court below and the grounds of appeal, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by