Seoul High Court 2009Nu3905 (2009.09)

Seoul Administrative Court 2008Gudan1153 ( October 08, 2009)

Disposition to apply the conversion value on the ground that the real acquisition value is not verified;

In fact, it seems that evidence submitted as real acquisition value is not prepared but prepared at the time of acquisition, and a disposition calculated as conversion value on the ground that it is difficult to reject credibility due to land grade and transaction circumstances is not verified, is unreasonable.

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per