Suwon District Court 2008Guhap4665 ( November 05, 2008)

Early High Court Decision 2007J 4950 (02.04)

Where it is difficult to calculate the market price, the value shall be calculated according to the supplementary evaluation methods.

Even if there are examples of transactions, if it is not a price formed by normal transactions that properly reflects the objective exchange values of donated property, the supplementary evaluation method shall be applied.

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The disposition of imposition of KRW 116,125,370 against the plaintiff on August 7, 2007 by the defendant shall be revoked.

This Court's reasoning is as follows: (a) evidence No. 2, No. 3, No. 11 of the judgment of the court of first instance No. 3, No. 2, No. 3 of the judgment of the court of first instance; and (b) evidence No. 3-1 through No. 6 of the evidence No. 3 of the judgment of the court of first instance; and (c) therefore, it shall be cited in accordance with Article 8 (2) of the Administrative Litigation Act

If so, the plaintiff's claim should be dismissed without reason, and the judgment of the court of first instance is justifiable, so the plaintiff's appeal is dismissed without reason, and it is the same as the order.