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(영문) 대전고등법원 2013. 12. 26. 선고 2013누947 판결
원고가 쟁점부동산의 실질 양도자이며 미등기전매를 한 사실이 인정됨[국승]
Case Number of the immediately preceding lawsuit

Daejeon District Court 2012Gudan1223 (No. 31, 2013)

Title

The plaintiff is the actual transferor of the disputed real property and the fact that the plaintiff had not sold the unregistered real property is recognized.

Summary

The transferor of the key real estate in this case is determined as the plaintiff, and it is difficult to trust as evidence in consideration of the writing and stamp image of the documentary evidence submitted by the plaintiff.

Cases

2013Nu947 Revocation of taxation disposition

Plaintiff and appellant

Park AA

Defendant, Appellant

The director of the tax office

Judgment of the first instance court

Daejeon District Court Decision 2012Gudan1223 Decided May 31, 2013

Conclusion of Pleadings

December 12, 2013

Imposition of Judgment

December 26, 2013

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance shall be revoked. The defendant's imposition of capital gains tax (this tax) accrued to the plaintiff on July 1, 201 and the imposition of capital gains tax (additional tax) accrued to the plaintiff on January 9, 201 and the imposition of capital gains tax (additional tax) accrued to the plaintiff on January 2006 shall be revoked.

Reasons

1. Quotation of judgment of the first instance;

The court's reasoning for this case is as follows: (a) the witness 3rd, 8th, and 9th of the judgment of the first instance court; (b) the witness 2nd of the first instance court, 2nd, 3rd, 3rd, 4th of the judgment; (c) the witness 2nd of the first instance court, 3rd, 4th of the judgment; (d) the Plaintiff lent the funds to KimD to purchase the instant real estate; and (e) the subsequent KimD sold the instant real estate, and (e) the 3rd of the judgment of the first instance court, 4th of the judgment, 3th of the above judgment, 4th of the judgment, 4th of the judgment, 5th of the judgment, 4th of the judgment, 4th of the judgment, 6th of the judgment, 3th of the above decision, 4th of the judgment, 5th of the signature and seal affixed to the Plaintiff, 6th of the signature and seal affixed to each of the above 3rd of the above judgment.

2. Conclusion

Therefore, the judgment of the court of first instance is just and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.

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