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(영문) 대법원 2016. 11. 10. 선고 2016두49167 판결
이 사건 차량운반구가 적정시가인지 여부 등[국승]
Title

Whether the vehicle transport vehicle of this case is an appropriate market price, etc.

Summary

The vehicle transport equipment of this case is subject to wrongful calculation between persons with a special relationship, and the vehicle transport equipment of this case was not reported or omitted in relation to the sales of scrap iron and emergency construction. The original disposition is legitimate.

Related statutes

Article 52 of the Corporate Tax Act

Cases

Supreme Court Decision 2016Du49167

Plaintiff and appellant

***

Defendant, Appellant

ㅁㅁ세무서장

The second instance decision

National Rotations

Imposition of Judgment

November 10, 2016

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but 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 pursuant to Article 5 of the above Act. It is so decided as per

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