Seoul High Court 2009Nu34923 (Law No. 17, 2010)

Suwon District Court 2008Guhap1182 ( October 21, 2009)

Actual transaction price of land and housing;

Although the transfer value reported is the value based on the actual contract, it is judged that the contract confirmed by the tax authority is the true contract in view of the special contract terms and conditions, etc.

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, 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 thus, the appeal is dismissed pursuant to Article 5 of the same Act, and it is so decided as per Disposition by