Daejeon High Court-2017-Nu-13729 ( October 25, 2018)

Application of acquisition price at the time of transfer of real estate acquired by inheritance is appropriate

The evidence submitted by the Plaintiff alone is insufficient to view that “the price fluctuations in the buildings and relevant land in the instant case between the commencement date of the instant contract and the day of the instant sales contract,” and there is no other evidence to acknowledge otherwise.

Article 97 (1) 1 of the Income Tax Act; Article 163 of the Enforcement Decree of the Income Tax Act; Article 60 (1), 60 (3), and 61 (1) of the Inheritance Tax and Gift Tax Act

Supreme Court-2018-Du-36417 Revocation of Disposition of Imposition of Capital Gains Tax

AA

BB Director of the Tax Office

2018.05.31

1. The appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiff.

Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.