Seoul High Court 2011Nu21937 (27 April 2012)

Seocho 209west 2787 ( October 30, 2009)

The contract with a high value of transfer value is recognized as an actual contract in a different sales contract.

(C) If the transfer value is lower than the actual contract, the transfer value is lower than the actual contract, and if the transfer value is lower than the actual contract, the transfer value is lower than the actual contract. In light of the fact that there is no clear motive for the preparation of a false contract with a higher level than the actual contract, and the relevant civil litigation decision, the contract with a higher level of transfer value is recognized as the actual contract.

Article 96 of the Income Tax Act

2012Du11010 Revocation of Disposition of Imposing capital gains tax

XX Kim

Head of Yeongdeungpo Tax Office

Seoul High Court Decision 2011Nu21937 Decided April 27, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

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