Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-33215 ( October 24, 2018)
Title
(C) If the objective acquisition value is not verified at the time of determination of a person who filed a report on transfer tax, a disposition imposed on the conversion value is legitimate.
Summary
(Main) The Plaintiff reported the transfer income tax without filing a report, and the materials presented as acquisition value are not accompanied by objective evidence, and other specific and objective supporting materials are not presented. In addition, the Plaintiff failed to present the detailed and objective supporting materials by which the acquisition value can be known, and the acquisition value is unclear, and disposition is determined as conversion value and disposition is legitimate.
Related statutes
Article 97 (Calculation of Necessary Expenses for Transfer Income)
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 by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. The appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided as per Disposition