Seoul High Court 2015Nu55655 (Seoul High Court 2016.014)

National High Court 2014J 1759 (2014.07.01)

The disposition of this case imposing capital gains tax by converting the acquisition value of the real estate of this case into the standard market price is legitimate.

Since it is difficult to estimate the cost of new construction of the building of this case itself, in the end, the building of this case constitutes a case where it is impossible to confirm the actual transaction price at the time of acquisition.

Article 97 (Calculation of Necessary Expenses for Transfer Income)

Supreme Court Decision 2016Du34349

·d)

o Head of the tax office

Seoul High Court Decision 2015Nu55655 Decided January 14, 2016

June 9, 2016

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 grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent

2016.69

Supreme Court