Seoul High Court 2008Nu24035 (Law No. 16, 2009)

National High Court Decision 20062764 ( October 12, 2006)

Whether the standard market price can be applied in cases of designation as a designated area between the date of a sales contract and the date of the remainder payment

It is difficult to view that the provisions of the Income Tax Act, etc. are against the principle of trust protection and the principle of prohibition of retroactive taxation, because they were designated as a designated area at any time according to the changes in the economic situation under the relevant provisions, and they were found to have known of such facts.

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

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on 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