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Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu31055 (2015.07)
Title
Inasmuch as objective data per se that can verify the actual transaction price for the acquisition of real estate itself, it is lawful for acquisition value by conversion price.
Summary
(C) The acquisition price is calculated based on the conversion price according to the standard prescribed in the income tax law, since the acquisition price is calculated based on the objective data itself that can verify the actual transaction price of the acquisition of the real estate of this case.
Related statutes
Article 87 of the Income Tax Act
Cases
2015Du48457 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
NoteO
Defendant-Appellee
AA Head of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2015Nu31055 Decided July 7, 2015
Imposition of Judgment
November 12, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but 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 the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per