(심리불속행) 시가를 인정한 만한 자료가 없다면 개별공시지가로 평가하는 것임[국승]
Seoul High Court 2012Na38003 ( October 25, 2012)
(C) If there is no material showing the market price, it shall be assessed as the officially assessed individual land price.
(C) If the acquisition of the real estate acquired by inheritance is difficult to calculate the market price, the disposition imposing capital gains tax by using the officially assessed individual land price as the acquisition price of the real estate at the time the inheritance
2012Da202918 Damages
IndianA
Korea
Seoul High Court Decision 2012Na38003 Decided October 25, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case, the judgment of the court below, and the grounds of appeal by the appellant are examined, and it is clear that they fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final