Gwangju High Court 2013Nu108

Dried depth 2011 Mine0773

No amount paid by a real estate consulting business entity shall be deemed the purchase price.

In addition to the price paid to the seller, the acquisition value cannot be recognized in light of the assertion that the price paid additionally by the real estate consulting business entity should be included in the acquisition value, or the fact that there is no evidence to confirm the monetary relationship between the seller and the consulting business entity, which can be deemed that the payment has been remitted to the consulting business in lieu

Article 97 of the Income Tax Act [Necessary Expenses for Transfer Income Tax]

2014Du9332 Revocation of Disposition of Imposing capital gains tax

KimA

○ Head of tax office

October 15, 2014

October 15, 2014

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.