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Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu-40028 ( March 24, 2016)
Case Number of the previous trial
Cho Jae-2012-China-3131 ( November 19, 2012)
Title
(In the case of an exchange contract, the actual transaction price shall not be confirmed unless the market price appraisal is made.
Summary
(C) If the transaction example, appraisal value, conversion value, and standard market value are recognized, the transfer value or acquisition value may be recognized in the order of the transaction example, appraisal value, conversion value, and standard market price, where it is impossible to confirm the actual transaction
Cases
Supreme Court Decision 2016Du36949 Decided capital gains tax
Plaintiff-Appellant
AA
Defendant-Appellee
o Head of the tax office
Judgment of the lower court
Seoul High Court 2015Nu40028
Imposition of Judgment
July 22, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
Although examining the judgment of the court below in light of the records of this case, the argument on the grounds of appeal is dismissed.
It is recognized that there is no reason to constitute Article 4 of the Act on Special Cases concerning Vehicles.
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided by the assent of all participating Justices.
(2) It is so decided as per Disposition.