Seoul High Court-2014-Nu-3480 (2015.06.02)

Examination-transfer-2012-0132, 0133 ( February 21, 2012),

(A) The transfer value shall be the amount under a sales contract to which the petition is filed.

(Summary of the Judgment of the Supreme Court) Since the authenticity of a sales contract is recognized, it is reasonable to deem that the sales price of real estate is one billion won.

Article 96 of the Income Tax Act [Transfer Value]

2015du2772 Revocation of disposition of revocation of imposition of tax

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Head of △ District Office

Seoul High Court Decision 2014Nu3480 Decided June 2, 2015

October 15, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition