Seoul High Court 2010Nu36284 (Law No. 13, 2011)

Early High Court Decision 2010J 0927 (No. 17, 2010)

(C) If the transfer income tax is calculated based on the actual transaction price confirmed, the transfer income tax is calculated.

(Abstract of the original trial) The tax agent delegated the final return of capital gains tax to the tax agent, calculated capital gains tax based on the verified actual transaction price, and cannot be deducted as necessary expenses, such as brokerage fees, graveyard temporary facilities, access road construction expenses, etc., and it cannot be deemed that there are justifiable grounds for additional tax reduction

2011Du19581 Revocation of Disposition of Imposing capital gains tax

CHAPTER A

port of origin

Seoul High Court Decision 2010Nu36284 Decided July 13, 2011

All appeals are 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. However, the grounds of appeal on the 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 for Appeal, and all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided