Daejeon High Court 2014-Nu-10637 ( October 02, 2014)

Cho Jae-chul2013 Before 4022 ( December 30, 2013)

(A) It is not possible to recognize that there is an intermediate seller after transferring the right of sale to the owner after the transfer of the right of sale.

(Summary) Although the Plaintiff alleged to have resold the right to sell the instant case to the intermediate seller, there is no objective evidentiary document such as the contract for resale and payment of the price, and there is only the testimony, so it cannot be deemed that the right to sell the instant case has been resold.

2015Du4731 Revocation of Disposition of Imposing capital gains tax

Is 00

00. Head of tax office

Daejeon High Court (Cheongju) Decision 2014Nu5706 Decided 24, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal (to the extent of supplement in case of the statement in the statement of the grounds of appeal not timely filed) were examined. However, the allegation in the grounds of appeal by the appellant is deemed not to include the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or not reasonable. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It