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(영문) 대법원 2014. 11. 13. 선고 2014두39791 판결
(심리불속행) 수용된 쟁점부동산의 양도시기를 수용개시일로 보아 과세한 처분은 정당함[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2014Nu42553 (Seoul High Court 2014.06.25)

Title

(B) If the transfer date of the expropriated real estate is deemed to be the starting date of expropriation, such disposition shall be deemed to be legitimate.

Summary

(C) The disposition of the disposition of the disposition of the disposition of the disposition of the disposition of the transfer income tax is not erroneous because the disposition of the disposition of the disposition of the disposition of the disposition of the ownership transfer registration is more rapid than the

Cases

2014du39791 Revocation of revocation of disposition imposing additional tax

Plaintiff-Appellee

IsaA

Defendant-Appellant

The Director of the sericultural Tax Office

Judgment of the lower court

Seoul High Court Decision 2014Nu42553 Decided June 25, 2014

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 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

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