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Case Number of the immediately preceding lawsuit
Daegu High Court-2018-Nu-3357 ( November 09, 2018)
Title
(D) The disposition of this case is unlawful in light of the agreement related to this case, the confirmation of the fact of transaction, appraisal value, etc.
Summary
(D) The Plaintiff’s assertion is supported by the following: (a) the Plaintiff’s assertion is based on the agreement of the persons related to the sale of the instant real estate and machinery and equipment, the confirmation of the fact of transaction, and the appraisal value of the relevant financial institution, etc.; and (b) the transaction value claimed by the Plaintiff is recognized; and (c) the credibility is reduced in the statement of BB by the buyer
Related statutes
Article 96 of the Income Tax Act
Cases
Supreme Court Decision 2018Du65194 Decided capital gains tax
Plaintiff-Appellee
AA
Defendant-Appellant
○○ Head of Tax Office et al.
Judgment of the lower court
Daegu High Court Decision 2018Nu3357 Decided November 9, 2018
Imposition of Judgment
March 14, 2019
Text
All appeals are dismissed.
The costs of appeal are assessed against the Defendants.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition