(심리불속행) 비교대상 아파트의 처분가액을 이 사건 아파트의 증여재산가액으로 본 처분은 적법함.[국승]
Seoul High Court-2017-Nu66451 ( April 18, 2018)
(C) The disposition price of the comparable apartment is legitimate as the value of the property donated to the apartment of this case.
The market price is not only as of the base date of appraisal such as the expropriation price, public sale price, appraisal price, etc. of the property, but also the transaction price of apartment houses during the evaluation period is recognized as the market price.
Article 49 (Principles of Appraisal)
Supreme Court-2018-Du-66451 Revocation of Disposition of Imposition of Gift Tax
AA
O Head of tax office
original adjudication determination
Seoul High Court Decision 2017Nu66451 Decided April 18, 2018
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 allegation in the grounds of appeal is recognized as without merit under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal. It is so decided as per Disposition by the assent of all participating Justices on the bench.