(심리불속행) 부동산 취득에 관한 실지거래가액을 확인할 만한 객관적 자료 자체가 전무하므로 취득가액을 환산가액에 의한 것은 적법함[국승]
Seoul High Court-2015-Nu31055 (2015.07)
Inasmuch as objective data per se that can verify the actual transaction price for the acquisition of real estate itself, it is lawful for acquisition value by conversion price.
(C) The acquisition price is calculated based on the conversion price according to the standard prescribed in the income tax law, since the acquisition price is calculated based on the objective data itself that can verify the actual transaction price of the acquisition of the real estate of this case.
Article 87 of the Income Tax Act
2015Du48457 Revocation of Disposition of Imposing capital gains tax
NoteO
AA Head of the Tax Office
Seoul High Court Decision 2015Nu31055 Decided July 7, 2015
November 12, 2015
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
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