Seoul High Court-2017-Nu66451 ( April 18, 2018)

(C) The disposition price of the comparable apartment is legitimate as the value of the property donated to the apartment of this case.

The market price is not only as of the base date of appraisal such as the expropriation price, public sale price, appraisal price, etc. of the property, but also the transaction price of apartment houses during the evaluation period is recognized as the market price.

Article 49 (Principles of Appraisal)

Supreme Court-2018-Du-66451 Revocation of Disposition of Imposition of Gift Tax

AA

O Head of tax office

original adjudication determination

Seoul High Court Decision 2017Nu66451 Decided April 18, 2018

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 allegation in the grounds of appeal is recognized as without merit under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal. It is so decided as per Disposition by the assent of all participating Justices on the bench.