Seoul High Court 2009Nu3370 ( August 26, 2009)

National High Court Decision 2007J3989 ( December 11, 2007)

Whether the transfer value may be divided by the standard market price if the land and the building owner transfer en bloc at a different state.

Where land and a building are transferred in a lump sum without distinguishing land and a building, the provision that can be divided according to the standard market price shall not be interpreted to apply only where the transferor of land and a building are the same.

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

The appeal is dismissed.

As the petition of appeal filed by the Plaintiff did not contain any statement in the grounds of appeal and did not submit the grounds of appeal within the statutory period, it is so decided as per Disposition by the assent of all participating Justices, pursuant to Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5