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Case Number of the immediately preceding lawsuit
Seoul High Court-2018-Nu-40821 (Law No. 2018.30)
Title
(Trial without Trial) Any imposition of capital gains tax according to the actual transaction amount shall be made by a party (state transfer).
Summary
(1) The transfer income tax imposed on the basis of the actual transfer value confirmed by the agency by denying the charter contract with false statement of the summary of the transfer price is legitimate.
Related statutes
Article 96 of the Income Tax Act
Cases
Supreme Court-2018-Du-61086
Plaintiff-Appellant
AA
Defendant-Appellee
BB
Judgment of the lower court
Seoul High Court-2018-Nu-40821 ( August 30, 2018)
Imposition of Judgment
December 28, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per