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Case Number of the immediately preceding lawsuit
Seoul High Court 2015Nu3976 ( October 17, 2016)
Title
(D) It is reasonable to evaluate the inherited property as a similar sale price.
Summary
(H) If it is deemed that there are no extraordinary circumstances to change the price from the evaluation date even during a period that does not fall under the evaluation period, the price of the relevant transaction, etc. may be included in any of the following values, subject to consultation by the Evaluation Review Committee:
Related statutes
Article 60 of the Inheritance Tax and Gift Tax Act:
Cases
Supreme Court Decision 2016Du37133
Plaintiff-Appellant
○ ○
Defendant-Appellee
The director of the tax office.
Judgment of the lower court
March 17, 2016
Imposition of Judgment
July 14, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal do not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal of Supreme Court or are without merit. Accordingly, the appeal is dismissed in accordance with Article 5 of the Act.