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(영문) 대법원 2010. 10. 28. 선고 2010두14671 판결
소유권이전 협력비용으로 추가로 지급받은 금액은 양도가액에 해당함[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2009Nu29778 (Law No. 11, 2010)

Case Number of the previous trial

early 208west0258 (2008.05.01)


The amount additionally received as cooperation expenses for transfer transfer shall be equivalent to the transfer value.


The buyer received a request for additional payment in the circumstances where the Plaintiff’s cooperation is necessary to transfer ownership and paid it, which constitutes a transfer value.


The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.


All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by