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(영문) 대법원 2011. 04. 28. 선고 2011두1627 판결
(심리불속행) 미등기 양도 과세처분에 대해 단순 중개만 하였다는 주장의 당부[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2009Nu26977 ( December 09, 2010)

Case Number of the previous trial

Cho High Court Decision 2008Do1455 ( November 14, 2008)

Title

(Incompetence to Trial) The legitimacy of the assertion that only simple brokerage was made against the unregistered transfer taxation disposition

Summary

(C) In light of the above legal principles, the Plaintiff’s transfer income is attributed to the Plaintiff on the ground that the Plaintiff’s transfer income is attributed to the Plaintiff, since the Plaintiff’s transfer income is the Plaintiff’s transfer income.

Cases

2011Du1627 Revocation of Disposition of Imposing Transfer Income Tax

Plaintiff-Appellant

○ ○

Defendant-Appellee

○ Head of tax office

The Seoul High Court Decision 2009Nu26977 Decided December 09, 2010

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

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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