Seoul High Court-2018-Nu-53834 ( December 14, 2018)

Examination-transfer-2017-099 (28. 2017.09)

The retroactive appraisal value acquired for the purpose of reduction of capital gains tax after the expiration of the exclusion period for inheritance tax imposition is difficult to deem that it is suitable for the purpose of tax payment.

(2) The disposition taken by the tax authority excluding the appraisal value acquired through retroactive appraisal for the purpose of reducing the transfer income tax is legitimate, since it is difficult to view the appraisal value acquired through retroactive appraisal after the expiration of the exclusion period of inheritance tax.

Article 97 (1) of the Income Tax Act

2019Du3097 Revocation of Disposition Rejecting Capital Gains Tax Correction

WonO

Head of Yongsan Tax Office

Seoul High Court on December 14, 2018 2018Nu53834

April 25, 2019

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is not deemed to include or not accept the grounds of appeal under the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.