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대법원 2015. 07. 23. 선고 2015두41340 판결
대물변제로 취득한 재산의 취득가액[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2014Nu59582 ( April 3, 2015)

Title

The acquisition value of properties acquired by payment in kind;

Summary

The acquisition value of properties acquired by payment in substitutes shall be equivalent to the actual transaction value at the payment in substitution.

Cases

2015Du41430 Revocation of Disposition of Imposing capital gains tax

Plaintiff-Appellant

○ ○

Defendant-Appellee

Director of the District Office

Judgment of the lower court

2014Nu59582

Imposition of Judgment

oly 23, 2015

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.

The argument regarding the appeal is clearly justified because it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.

The appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.

The grounds of appeal are determined as follows.

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