Seoul High Court 2011Nu25236 (Law No. 18, 2012)

early 2010 Heavy0527 (Law No. 19, 2010)

(A) The seal of approval agreement is presumed to have been prepared according to the terms of the contract.

(2) In light of the above legal principles, the decision of the court below is justifiable to deem that the agreement was prepared according to the agreement between the parties, barring special circumstances, and that the agreement was prepared differently from the actual ones. Thus, the decision of the court below to deem the purchase price as the acquisition price under the agreement submitted by the former owner as the acquisition price is legitimate.

2012Du4470 Revocation of Disposition of Imposing capital gains tax

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port of origin

Seoul High Court Decision 2011Nu25236 Decided January 18, 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 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 for Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per

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