beta
Case Number of the immediately preceding lawsuit
Seoul High Court-2013-Nu-25544 (2)
Title
(Presiding Trial) The Plaintiff’s share in land is not confirmed to have been newly acquired through a public auction, so it cannot be corrected by re-assessment of the value at the time of acquisition.
Summary
The disposition of this case is legitimate because there is no evidence to prove that the plaintiff acquired shares in the land at issue through a public auction, such as the plaintiff's assertion
Related statutes
Article 97 of the Income Tax Act
Cases
2014Du6272 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
Chapter AA
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2013Nu25544 Decided April 2, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.