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Case Number of the immediately preceding lawsuit
Seoul High Court 2014Nu60087 (2015.03.19)
Title
(D) Evaluation of the right to occupy a cooperative by means of multiplying the appraisal value by the proportional ratio is illegal.
Summary
The method of assessing "the right to acquire real estate" at the value of the right (value of appraisal 】 the value of the right computed by the Cooperative is not a legitimate supplementary assessment method, but it is not permissible because there is no other reasonable ground provision.
Related statutes
Evaluation of superficies Article 51 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act
Cases
2015Du40576 Revocation of Disposition of Revocation of Inheritance Tax Imposition
Plaintiff-Appellant
The AA
Defendant-Appellee
O Head of tax office
Judgment of the lower court
Seoul High Court Decision 2013Nu48134 Decided July 24, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition