토지 건물 가액이 불분명한 경우 기준시가로 안분하여 양도차익을 산정함[국승]
Seoul High Court 2010Nu469 (Law No. 13, 2010)
Seocho 208west 3304 ( November 28, 2008)
Where the value of a building is unclear, the transfer margin shall be calculated pro rata to the standard market price.
In light of the fact that a building has been deteriorated for not less than 30 years and the purchaser immediately removed the building after purchase, the value of the building seems to have never been the value of the building, the value of the land and the building shall be deemed to have been divided into the value of the building
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