Daejeon High Court 2010Nu1918 ( December 30, 2010)

Early High Court Decision 2009Na1707 (209.08)

(ps) The cost of opening access roads and the interest on the remainder thereof shall not be deducted from the transfer value.

(C) The transfer value cannot be deducted due to the failure to present the objective evidence of the cost of installing additional access roads and the specific evidence to the effect that the interest for delay in the balance is paid.

2011Du3210 Revocation of Disposition of Imposing capital gains tax

LAA

○ Head of tax office

Daejeon High Court Decision 2010Nu1918 Decided December 30, 2010

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 assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of 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 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.,