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(영문) 대법원 2011. 06. 30. 선고 2011두5889 판결
(심리불속행) 부동산 중개수수료를 필요경비로 인정할 수 없음[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court (Chuncheon) 2010Nu486 (Law No. 09, 2011)

Case Number of the previous trial

Cho High Court Decision 2009Du2865 (Law No. 29, 2009)

Title

(ps) No land may be deemed to have been transferred in lieu of the payment of brokerage commission.

Summary

(Main) Although it is alleged that the land was transferred in lieu of the payment of a high amount brokerage commission, there is no evidence to prove that the transfer registration was made in lieu of the payment of the brokerage commission, and that some of the testimony alone was made in lieu of the payment of the brokerage commission.

Cases

2011du589 Other global income and revocation of disposition

Plaintiff-Appellant

XX Kim

Defendant-Appellee

Chuncheon Director of the Tax Office

Judgment of the lower court

Seoul High Court (Chuncheon) Decision 2010Nu486 Decided February 9, 2011

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,

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