Seoul High Court 2010Nu25956 ( October 14, 2011)

National High Court Decision 2007J2388 (Law No. 13, 2008)

(Trial Disorder) Any disposition that imposes tax on the actual transaction price as acquisition price is legitimate.

(Summary) In full view of the background leading up to the preparation of a receipt for the purchase price, the statement of the broker, etc., the actual transaction price should be considered as acquisition value.

2011Du4015 Revocation of Disposition of Imposing capital gains tax

AAA

○ Head of tax office

Seoul High Court Decision 2010Nu25956 Decided January 14, 201

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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 in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,