Seoul High Court 2015Nu60534 (Law No. 17, 2016)

Whether it constitutes a blanket transfer

Since the price for each of the instant lands and buildings was separately set between the other party to the transaction at the time of the sales contract for each of the instant lands and buildings, it does not constitute “when the distinction between the price for the land and buildings is unclear.”

Article 100 (2) of the Income Tax Act

Supreme Court Decision 2016Du44988 (Supreme Court Decision 2016.09)

○ Kim

○ Head of tax office

Seoul High Court Decision 2015Nu60534 Decided June 17, 2016

2016.09.09

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per

September 9, 2016

Justices Lee Lee-young

Justices Kim Il-young

Jeju High Court Decision 201Hun-○

Justices Kim Il-young