Seoul High Court 2011Nu5546 ( November 02, 2011)

Cho High Court Decision 2010Du0792 (Law No. 106.01)

(A) Since the actual transaction price of acquisition is confirmed, the acquisition value under the seal of approval contract cannot be considered as the actual transaction price.

(main point of the original judgment) Although there is no evidence to acknowledge the payment of building repair cost and real estate brokerage fee, the acquisition price is recognized as the actual transaction price, so it is illegal that the acquisition price under the seal of approval contract is based on the

Article 97 (Calculation of Necessary Expenses for Capital Gains)

2011Du28905 Revocation of Disposition of Imposing capital gains tax

XX Kim

Head of Eastern Tax Office

Seoul High Court Decision 2011Nu5546 Decided November 2, 2011

The appeal is dismissed.

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 appellant's ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final