Case Number of the immediately preceding lawsuit
Gwangju High Court-2014-Nu-6523 ( October 8, 2015)
Title
The ground of appeal on the ground of appeal is without merit as it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal (Dismissal)
Summary
The reason why the transfer value of land is higher than the transaction example of neighboring land is because the price of gas filling and permission is included in the transfer value of land, and the actual transfer value of land cannot be confirmed. Therefore, the transfer value of land should be determined by the supplementary method of transaction example.
Related statutes
Article 94 of the Income Tax Act
Cases
Supreme Court-2015-Du-56052 ( October 25, 2016)
Plaintiff-Appellee
Ansan ○
Defendant-Appellant
○ Head of tax office
Judgment of the lower court
Gwangju High Court-2014-Nu-6523 ( October 8, 2015)
Imposition of Judgment
.25 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
Examining the judgment of the court below and the grounds of appeal, the ground of appeal by appellant is examined.
Since the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Settlement of Traffic Accidents are not included in the grounds under each subparagraph of paragraph (3), the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices