실지거래가액 적용대상인 경우 부담부증여에 있어 양도가액의 산정방법[국승]
Seoul High Court 2008Nu31552 (Law No. 13, 2009)
National High Court Decision 2007west0191 ( October 26, 2007)
Where the actual transaction price is applicable, the method of calculating the transfer value in case of onerous donation.
In the case of onerous donation where there is no actual transaction price, which is the payment for transaction price or onerous donation, the transfer value of the portion to be deemed a transfer may be based on transaction example, appraisal price, conversion price or standard market price in succession, and such price shall be deemed to have been calculated based on the actual transaction price.
The contents of the decision shall be the same as attached.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition