Seoul High Court 2011Nu39426 (2012.06.08)

Cho High Court Decision 2010Du0191 ( October 22, 2010)

(C) If the actual acquisition value is confirmed according to the details of the capital gains tax reported by the joint equity right holder, the amount shall be

(The main point of the original trial) If shares of 1/2 of each house are acquired and transferred jointly, the acquisition value of the equity right holder's report on transfer income tax shall be deemed the actual transaction value and there is no proof of the lawful extension cost or brokerage commission, and it shall not be deemed necessary expenses deducted from the transfer value

Article 97 of the Income Tax Act

2012du15708 Disposition of revocation of imposition of capital gains tax

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head of Sung Dong Tax Office

Seoul High Court Decision 2011Nu39426 Decided June 8, 2012

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 the argument 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

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