Seoul High Court 2012Nu13384 ( October 17, 2012)

(C) It is legitimate to divide the transfer value of the land transferred in a lump sum into the standard market price, considering that the transfer value of the land is unclear.

(C) In light of the circumstances surrounding the sale and purchase of each land and the method of payment, etc., the method of calculating the transfer value by parcel is lawful on the ground that the distinction between the transfer value of each land is unclear and that the transfer value is calculated based on the standard market price.

2012Du28018 Revocation of Disposition of Imposing capital gains tax

Economic Zone

Deputy Director of the Tax Office

Seoul High Court Decision 2012Nu13384 Decided October 17, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

In accordance with Article 429 of the Civil Procedure Act, Article 8 (2) of the Administrative Litigation Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Final Appeal, the appeal submitted by the appellant does not include the grounds of appeal, and is not submitted within the statutory period, so it is so decided as per Disposition by the assent

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