Seoul High Court 2010Nu20852 (Law No. 19, 2011)

National Tax Service Review and Transfer 2009-0105 ( August 27, 2009)

(A) Any disposition that is imposed by reporting the acquisition value as a transaction example is legitimate.

(Summary of Judgment) Although the acquisition value is unclear, taxation disposition is legitimate in view of the fact that the transaction example is the transaction example of similar assets transacted within three months from the transaction example.

2011Du7359 Revocation of Disposition of Imposing capital gains tax

XX Kim

O Head of tax office

Seoul High Court Decision 2010Nu20852 Decided January 19, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by

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.,