Seoul High Court 2010Nu16303 ( October 29, 2010)

National Tax Service Review Income 2009-0029 (O. 22, 2009)

(C) The actual acquisition price of the land and whether it is possible to determine the estimation;

The actual acquisition value of the transferred land appears to be confirmed by the passbook deposit certificate without passbook, and the cost of changing the form and quality of the land is confirmed, so it is not a decision of estimation but a decision of actual transaction price.

2010du26469 global income and revocation of such disposition.

○ Kim

○ Head of tax office

The Seoul High Court Decision 2010Nu16303 decided October 29, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

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 violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see