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(영문) 대법원 2018. 02. 08. 선고 2017두65814 판결
(심리불속행) 이 사건 부동산의 취득가액은 불분명하여 환산하여 적용한 취득가액은 적법함.[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court-2017-Nu-41872 (Law No. 19, 2017)

Case Number of the previous trial

Early High Court Decision 2015J 4981 (2016.04.01)

Title

(D) The acquisition value of the real estate of this case is legitimate, which is converted and applied in an unclear manner.

Summary

(The acquisition value of the real estate in this case is lawful, since it is unclear.

Related statutes

Article 97 (Calculation of Necessary Expenses for Transfer Income)

Cases

2017du65814 Revocation of disposition rejecting capital gains tax rectification

Plaintiff-Appellant

○ Kim

Defendant-Appellee

○ Head of tax office

Judgment of the lower court

Seoul High Court Decision 2017Nu41872 Decided September 19, 2017

Imposition of Judgment

2018.02.08

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 are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or are deemed to fall under each subparagraph of Article 4(3). Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It

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