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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu72510 (Law No. 16, 2017)
Title
(C) The actual transaction price of the land in this case is confirmed.
Summary
(C) Since the actual transaction price of the land of this case is confirmed, the transfer value cannot be converted by the standard market price.
Related statutes
Article 100 of the Income Tax Act (Calculation of Gains on Transfer)
Cases
2017Du60314 Disposition of revocation of reduction or correction of capital gains tax
Plaintiff-Appellant
OO
Defendant-Appellee
O Head of tax office
Judgment of the lower court
Seoul High Court Decision 2016Nu72510 Decided August 16, 2017
Imposition of Judgment
November 29, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
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 by the appellant 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. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent