Seoul Administrative Court 2009Gudan3135 ( December 11, 2009)

Seocho 208west 3304 ( November 28, 2008)

Where the value of a building is unclear, the transfer margin shall be calculated pro rata to the standard market price.

In light of the fact that a building has been deteriorated for not less than 30 years and the purchaser immediately removed the building after purchase, the value of the building seems to have never been the value of the building, the value of the land and the building shall be deemed to have been divided into the value of the building

The contents of the decision shall be the same as attached.

1.The plaintiff's appeal shall be dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of capital gains tax of KRW 126,066,450 against the plaintiff on January 23, 2008.

The reasoning of the court's explanation concerning this case is the same as that of the judgment of the court of first instance, and thus, it is acceptable to accept this case in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

Therefore, the judgment of the court of first instance is just and the plaintiff's appeal is dismissed as it is without merit.

The judgment is the same as the order.