Busan High Court 2015Nu21643 ( December 23, 2015)

(C) If the acquisition value is converted by applying the standard market price according to the provisional class, the acquisition value shall be lawful.

(The gist of the original instance) On the date set by the instant formula, the provisional grade was set on the land designated as the land scheduled for substitution, and the land grade and the provisional grade are not separate systems but merely changed depending on the change of circumstances, and they are deemed to be continuously and continuously viewed. Therefore, it is legitimate to convert the acquisition value by applying the standard market price according to the provisional grade in the instant case.

Article 99 (Assessment of Standard Market Price)

2016Du31067 Revocation of Disposition of Imposing capital gains tax

AA

○ Head of tax office

Busan High Court Decision 2015Nu21643 Decided December 23, 2015

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 by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of