Seoul High Court 2008Nu36380 (No. 18, 2009)

National High Court Decision 2007Du4708 (Ob. 25, 2008)

Real estate in the designated area shall be calculated on gains from transfer based on actual transaction prices.

Real estate in the designated area shall be calculated on the basis of actual transaction value, but even if the designated area is located, the site area as a detached house does not exceed 170 square meters, the total floor area of a house does not exceed 85 square meters, and the standard market price at the time of transfer does not exceed

The contents of the decision shall be the same as attached.

The appeal shall be 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 argument on the grounds of appeal does not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal and it is recognized that the grounds of appeal are not reasonable. Thus, the appeal is dismissed pursuant to Article 5 of the