Seoul High Court 2012Nu10682 (Law No. 15, 2013)

National Tax Service Review Income 2011-

(A) The assertion that the purchase price is the actual transfer price under the sales contract shall not be accepted.

(Main) The argument that the total amount of the obligation to succeed to the remainder of the sales contract is merely a simple real number due to the negligence is acceptable, and the claim that the purchase price is the actual transfer price under the sales contract cannot be accepted, since the price claimed by the purchaser as the acquisition price is confirmed by financial evidence.

2013Du6053 Disposition of levying capital gains tax

CHAPTER AAA

Head of Mapo Tax Office

Seoul High Court Decision 2012Nu10682 Decided February 15, 2013

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, but the appellant's grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal. Next, the appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are assessed against the losing party, and are assessed as

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