Gwangju High Court (former District Court) 2010Nu1588 ( October 16, 2011)

National Tax Service Review and Transfer 2009-0192 ( August 31, 2009)

(D) If the distinction between the land and the building price is unclear, the sales price shall be calculated in accordance with the appraised value.

In full view of the fact that the value of the land is only 63% of the standard market price, and that the purchaser stated that the land and a building are not a party to a sales contract separately from the land and the building, the taxation imposed by calculating the sales price according to the appraised value on the ground that it constitutes a case where the distinction between the value is unclear.

2011Du11884 Revocation of Disposition of Imposing capital gains tax

Ma XX

O Head of tax office

Gwangju High Court ( Jeonju) Decision 2010Nu1588 Decided May 16, 201

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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,