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(영문) 대법원 2007. 05. 10. 선고 2007두4025 판결
부담부 채무액을 실지거래가액(양도가액)으로 볼 수 있는지 여부[국승]
Title
Whether the amount of debt payable can be viewed as the actual transaction value (transfer value)
Summary
It is not possible to regard the obligation to be borne as the actual transaction price.
Related statutes
Article 96 of the Income Tax Act
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
In comparison with the records of this case and the judgment of the court below, the allegation in the grounds of appeal cannot be accepted in accordance with Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.
Therefore, the appeal is dismissed in accordance with Article 5 of the Act, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.