Daejeon High Court-2014-Nu-111 ( October 26, 2015)

Cho Jae-2013-former 180 (O. 30, 2013)

(Resceptic Conduct)

The initial disposition imposed on the Plaintiff by deeming that the gains on the resale of real estate not registered have been actually reverted to the Plaintiff based on the content certification, written contract, etc.

Article 14 of the Framework Act on National Taxes

All appeals are 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 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, all of the appeals are dismissed under Article 5 of the Act. It is so decided as per