Seoul High Court 2010Nu36178 (Law No. 15, 2011)

early 2010west039 ( October 31, 2010)

(C) If it is difficult to calculate the market price at the time of acquisition, it is legitimate to evaluate it as officially assessed price.

(C) Article 2 of the Inheritance Tax and Gift Tax Act provides that "The transfer price shall be determined by the contract price at the time of the transfer of land, and the transfer income tax shall be determined by the contract price at the time of the transfer of land, and the transfer income tax shall be determined by the contract price at the time of the transfer of land."

2011Du16476 Revocation of Disposition of Imposing capital gains tax

XX

Head of Mapo Tax Office

Seoul High Court Decision 2010Nu36178 Decided June 15, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal concerning the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,