시가감정 및 차액정산이 없는 단순교환 취득은 환산취득가액 적용대상임[국승]
Seoul High Court-2017-Nu67386 (Law No. 18, 2018)
Acquisition of simple exchange without market price appraisal and difference settlement shall be subject to conversion acquisition value.
Where the conversion acquisition value is acquired through a simple exchange without undergoing a settlement procedure for the difference between the market price appraisal of the object of exchange and the appraisal value, the application of conversion acquisition value is legitimate.
Article 97 (Calculation of Necessary Expenses for Transfer Income)
Supreme Court-2018-Du-43552 (Law No. 16, 2018)
EO
O Head of tax office
oly 2018.16
1. All appeals are dismissed.
2. 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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by