Seoul High Court 2014Nu59582 ( April 3, 2015)
The acquisition value of properties acquired by payment in kind;
The acquisition value of properties acquired by payment in substitutes shall be equivalent to the actual transaction value at the payment in substitution.
2015Du41430 Revocation of Disposition of Imposing capital gains tax
Director of the District Office
oly 23, 2015
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.
The argument regarding the appeal is clearly justified because it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.
The appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.
The grounds of appeal are determined as follows.