Seoul High Court 2012Nu2131 (Law No. 13, 2012)

Cho High Court Decision 201Do1565 (No. 21, 2011)

(Trialless Conduct) The self-assessment value of the financial institution shall not be deemed as the appraisal value of the appraisal corporation.

(C) The value of the land and buildings calculated according to the standard market price of the land and buildings is lawful, since the value of the real estate assessed by the appraisal corporation under the Public Notice of Values and Appraisal of Real Estate Act, which is not the external appraisal value of the financial institution, cannot be considered as

2012Du17087 Revocation of Disposition of Imposing capital gains tax

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Head of Mapo Tax Office

Seoul High Court Decision 2012Nu2131 Decided July 13, 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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above 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