The transfer value of real estate by lots transferred en bloc shall be calculated according to the standard market price.

Where the transfer value by lots of real estate transferred en bloc is unclear, it is legitimate to calculate the proportional amount according to the standard market price.

Article 100 (Calculation of Gains on Transfer of Income Tax Act)

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 appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition by