Seoul High Court 201Nu4727 (27 December 2012)

National Tax Service Review and Transfer 2009-0027 (209.06.09)

(C) If the acquisition price is converted on the basis that the actual transaction price at the time of acquisition is unclear, it is legitimate to convert the acquisition price.

(C) In light of the fact that the transaction price is excessively higher than the officially assessed individual land price or the market price at the time, and the objective data on the payment of the price and the raising of funds are not submitted, the actual transaction price is unclear in light of the following: (a) the contract claiming that the transaction price is the actual transaction price is not affixed with the seal of approval; and

2012du18936 revocation of disposition of imposing capital gains tax.

Park XX

Director of the District Office

Seoul High Court Decision 2011Nu4727 Decided June 27, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The judgment of the court below and the appellate brief all of the records of this case, but the appellant's ground of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or it is recognized that there is no reason. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final