Seoul High Court-2015-Nu-6584 (2016.06)

(C) If the value of the non-taxable assets is unclear, it shall be distributed in proportion to the transfer of taxable assets and non-taxable assets.

(In the case where the value of non-taxable assets is unclear, it is reasonable to calculate the standard market price of non-taxable houses in accordance with Article 99(1)1(d) of the former Income Tax Act and Article 164(11) of the former Enforcement Decree of the Income Tax Act in proportion to the calculation

Article 99 (Assessment of Standard Market Price)

2016Du52002 Revocation of disposition of imposing capital gains tax

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○ Head of tax office

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of