Busan High Court (Chowon) 2012Nu1351 (Law No. 16, 2014)

Where the classification of transfer value is unclear at the time of the transfer of a residential complex building.

(C) The disposition of this case, which is imposed on a pro rata value based on the standard market price, is legitimate because the Plaintiff, who transferred a residential or commercial complex building, intentionally and excessively reported the transfer value of the non-taxable house and the distinction between the transfer value is unclear.

Article 166 of the Enforcement Decree of the Income Tax Act

2014Du3600 Revocation of Disposition of Imposing capital gains tax

KimA

BB Director of the Tax Office

Busan High Court (Chowon) Decision 2012Nu1351 Decided January 16, 2014

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 the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by