Seoul High Court 2015Nu36227 (Law No. 17, 2016)

Seocho 2013west 3787 ( December 03, 2013)

(A) denying the acquisition value of the land at issue reported by the conversion value and applying a transaction example; and

(Trial) It is difficult to view that there is transaction example of similar assets at the time of the acquisition of the land in dispute, and that there is no error in calculating the acquisition value of the land in question by applying it to it.

Article 97 (Estimated Decision and Revision of Article 176-2 of the Enforcement Decree of the Income Tax Act as Necessary expenses.

Supreme Court Decision 2016Du5084 Decided capital gains tax

-Appellee

The AA et al.

-Appellant

○ Head of Tax Office and one other

Seoul High Court 2015Nu36227 (Law No. 17, 2016)

November 25, 2016

All appeals are dismissed.

The costs of appeal are assessed against the Defendants.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but 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 therefore, all of the appeals are dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by