Case Number of the immediately preceding lawsuit
Seoul High Court-2018-Nu64124 ( November 29, 2018)
Title
(D) Whether the disposition imposed by deeming the acquisition value of the register as the acquisition value is legitimate or not.
Summary
(Summary of Original Instance) It is reasonable to presume that entry in the register and the sales price reported by the former owner in accordance with the empirical rule as the acquisition price by the plaintiff, and there is no special reason to exclude the application of the empirical rule.
Related statutes
Article 114 of the Income Tax Act [Determination, Revision and Notification of Tax Base and Amount of Transfer Income Tax]
Text
The appeal is dismissed.
The costs of appeal are assessed against Plaintiff (Appointed Party) and ○○○○○○.
Reasons
The ground of appeal was examined in comparison with the records of this case and the judgment below, but the ground of appeal was examined.
The assertion does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal
It is judged that it cannot be accepted.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.