Seoul High Court 2011Nu36724 (Law No. 10, 2012)

Seocho 2010west0645 ( October 31, 2011)

(Trial Disorder) Any agreement reached by voluntarily assessing the value of the subject matter of exchange shall not be deemed an actual transfer value.

In case where the exchange party arbitrarily evaluates the value of the object of exchange without going through the market price appraisal, etc. and enters the appraised value in the agreement, it shall not be deemed a real transfer value, and there is no transaction example or appraisal value, and it is legitimate to calculate the transfer margin by the standard market price

2012du12655 revocation of disposition of imposing capital gains tax

XX Kim

Head of Yeongdeungpo Tax Office

Seoul High Court Decision 2011Nu36724 Decided May 10, 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 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. Thus, the appeal is dismissed in accordance with 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