Seoul High Court 2012Nu1060 (2012.13, 2012)

National Tax Service Review and Transfer 2010-0377 ( October 28, 2011)

(C) The acquisition price shall be divided according to the standard market price and converted into the acquisition price, considering that the classification of the value of the land and building is unclear.

(The main point of the judgment below is that the price of land and buildings under the sales contract is separately recorded, but this is written as notified by the tax accountant in order to reduce the transfer income tax, and it cannot be deemed a true agreement between the parties, and it is considerably different from the price of land and buildings calculated according to the standard market price.

2012du22492 Revocation of disposition of revocation of capital gains tax imposition

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Head of Nowon Tax Office

Seoul High Court Decision 2012Nu1060 Decided September 13, 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 the appellant’s 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. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided

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