Seoul High Court 2012Nu10415 ( October 11, 2011)

Early High Court Decision 201J 1492 ( October 17, 2011)

(C) If the transfer value is converted into the actual transaction value and the acquisition value, it does not violate the same standard principle.

(Main) The transfer value is the actual transaction value, and even if the transfer value is calculated based on the conversion value, it cannot be deemed that the same standard principle is not violated, and the auction price determined in the voluntary auction procedure of real estate is the actual transaction value. Therefore, it is legitimate to calculate the conversion value by considering the successful bid price as the actual transaction

2012Du25033 Revocation of Disposition of Imposing capital gains tax

Park XX

the director of the tax office of Western

Seoul High Court Decision 2012Nu10415 Decided October 11, 2011

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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final