Seoul High Court 2010Nu39757 (Law No. 25, 2011)

early 209west2378 ( December 28, 2009)

(C) A disposition imposing capital gains tax on the standard market price is legitimate because the actual transfer value and appraisal value cannot be confirmed.

In full view of the fact that it is difficult to regard it as a true sales contract because the content of acquiring the collateral security obligation, etc. is not specified at all, the actual transfer value cannot be confirmed, and the disposition imposing capital gains tax on the transfer value and acquisition value as the standard market price is legitimate because there is no appraisal value.

2011Du1586 Revocation of Disposition of Imposing capital gains tax

KimA

Head of Yongsan Tax Office

Seoul High Court Decision 2010Nu39757 Decided May 25, 2011

All appeals are dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal 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, and all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,