Seoul High Court (Chuncheon) 2011Nu988 (Law No. 18, 2012)

early 2010 Heavy1809 ( October 04, 2010)

(C) Application of the conversion acquisition value is legitimate because the actual transaction price is not verified.

In full view of the following: (a) a sales contract for acquisition filed at the time of acquisition is not prepared at the time of acquisition; (b) a sales contract for acquisition filed at the time of the registration of ownership transfer is prepared retroactively; and (c) the account books and financial data only come out of money before and after the registration of ownership transfer, and there is a substantial difference between the acquisition value based on the

Article 176-2 of the Enforcement Decree of Income Tax Act

2012Du3941 Revocation of Disposition of Imposing capital gains tax

XX Kim

The superintendent of the tax office

Seoul High Court (Chuncheon) Decision 2011Nu988 Decided January 18, 2012

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 allegation on the grounds of appeal by the appellant does not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final