Gwangju High Court ( Jeju) 2012Nu609 ( October 24, 2013)

Appellate Court Decision 201J2644 ( November 21, 2011)

(C) In the exchange transaction, the transfer margin calculated on the basis of the standard market price is legitimate because the actual transfer value cannot be confirmed in the exchange transaction.

(C) In the event that the real value of each real estate subject to the exchange is not confirmed, since the real value of each real estate subject to the exchange is not consistent and the value of the exchanged real estate stated in the sales contract and the joint copy is based on retroactive appraisal conducted after the disposition of imposition, it is highly different from the value claimed as the real value of transfer.

2013Du10410 Revocation of Disposition of Imposing capital gains tax

AA

Head of Jeju Tax Office

Gwangju High Court ( Jeju) Decision 2012Nu609 Decided April 24, 2013

September 12, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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