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Case Number of the immediately preceding lawsuit
Seoul High Court 2016Nu36286 ( November 04, 2016)
Title
(C) If the transfer value of the land at issue is deemed 3.8 billion won and the transfer income tax is imposed on the land at issue, it is legitimate.
Summary
(C) The Plaintiff’s claim that the actual transaction price is KRW 2.5 billion is without merit, since it is reasonable to deem that the actual transaction price at the time of transfer of the pertinent land was KRW 3.8 billion.
Cases
2016Du60805 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
SAA
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
January 4, 2016
Imposition of Judgment
February 23, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.
The argument regarding the procedure of appeal does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal.
The appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.