Seoul High Court 2014Nu56408 ( October 22, 2016)

Seocho 2013west 3669 ( December 04, 2013)

Since the acquisition value applied to a sale case shows a significant difference between the standard market price and the retroactive appraisal value under the Income Tax Act, it is difficult to regard it as a sale case.

(1) The disposition of this case, which is made by applying the sales price under each of the approval forms of this case to the sale price under the contract of this case as the "sale case price", shall be deemed to have been prepared differently from the actual transaction price of the co-owner of this case.

Enforcement Decree of the Income Tax Act Article 176-2 (Estimated Decision and Revision)

Article 115 of the Enforcement Decree of the Income Tax Act (Determination of Standard Market Price)

2016Du33780

OO

Head of Yongsan Tax Office

Seoul High Court Decision 2014Nu56408 Decided January 22, 2016

June 9, 2016

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's allegation in the grounds of appeal on the grounds of appeal is 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 thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the