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Case Number of the immediately preceding lawsuit
Busan High Court 2012Nu980 ( December 26, 2012)
Title
The transfer value claimed by the real estate seller is recognized as the buyer's acquisition value.
Summary
(Summary) In light of the fact that there is no receipt for the payment of the additional purchase price, other than the transfer value claimed by the real estate seller, and some of the funds claimed by the seller to pay to the seller, which appears to be the amount paid by a certified judicial scrivener and brokerage commission, the transfer value claimed by the real estate seller is recognized as
Cases
2013Du2310 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
South AA
Defendant-Appellee
Head of Eastern Tax Office
Judgment of the lower court
Busan High Court Decision 2012Nu980 Decided December 26, 2012
Imposition of Judgment
May 9, 2013
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff, including the part arising from the supplementary participation.
Reasons
The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed). According to the reasoning of the judgment below, the court below, based on its adopted evidence, acknowledged the fact that the plaintiff acquired and possessed the real estate of this case from the defendant supplementary intervenor and HongB on December 14, 2001 and transferred it to ParkCC on October 16, 2006. The court below rejected the plaintiff's assertion that the disposition of this case where the transfer income tax was imposed on the plaintiff on the premise of acquisition value as above on the ground that it is reasonable to deem the acquisition value as 00 won, and further, the acquisition value should be deemed 00 won. In light of the relevant regulations and records, the court below's fact-finding and judgment are just, and there is no error of law of finding erroneous facts beyond the bounds of the principle of free evaluation of evidence against the logical and empirical rules. Therefore, the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.