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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. The reasons for this decision by the court of first instance are as follows. The court of first instance is justified in finding facts and determining the court of first instance, considering the evidence submitted by the plaintiff to this court, and there are no errors as alleged by the plaintiff, except for the cases where the court of first instance has added the judgment that there is no errors as alleged by the plaintiff.
Therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
- 2 Myeon 7 et al., 'C' and 6 others.
'B' and 'C et al.'
1. 2 pages 11, "203. to 204. to 204. to 2005."
4.4. The following shall be added to four pages:
Article 98 of the Income Tax Act provides that "the time of acquisition and time of transfer of assets shall be the date of liquidation of the price of the relevant assets except for cases prescribed by Presidential Decree, such as cases where the date of liquidation of the price is unclear. In such cases, the price of assets shall be the date of registration, receipt of registration, or date of transfer recorded in the register, register, register, etc. where the transferee has agreed to pay the amount of capital gains tax and the additional amount of capital gains tax on the transfer of the relevant assets, the relevant capital gains tax and the additional amount of capital gains tax shall be excluded." Article 162 (1) 1 of the Enforcement Decree of the Income Tax Act provides that "cases prescribed by Presidential Decree, such as cases where the date of liquidation of the price is unclear",
"" is defined as ".
From 4th 10 to 4th 12th 12 of the "sale Price" portion, the financial data about the payment of the sale price is only the data from the buyer's account, and some of the financial transaction data submitted are also the account of the plaintiff plaintiff she is not the plaintiff's account at that time.