Case Number of the immediately preceding lawsuit
Daejeon High Court 2008Nu2611 ( October 22, 2009)
Case Number of the previous trial
Examination Transfer 2008-0012 (2008.03.06)
Title
Whether it is possible to request correction based on the standard market price of the goods scheduled on the actual transaction price.
Summary
It is difficult to view that the legislative purpose of the provision that can be reported as the actual transaction value without being based on the standard market price is limited to cases where the taxation based on the actual transaction value is more favorable to the taxpayer than the taxation based on the standard market price, or limited
The decision
The contents of the decision shall be the same as attached.
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.