(심리불속행)이 사건 토지의 실지거래가액이 확인됨[국승]
Seoul High Court-2016-Nu72510 (Law No. 16, 2017)
(C) The actual transaction price of the land in this case is confirmed.
(C) Since the actual transaction price of the land of this case is confirmed, the transfer value cannot be converted by the standard market price.
Article 100 of the Income Tax Act (Calculation of Gains on Transfer)
2017Du60314 Disposition of revocation of reduction or correction of capital gains tax
OO
O Head of tax office
Seoul High Court Decision 2016Nu72510 Decided August 16, 2017
November 29, 2017
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 by the appellant 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. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent