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Case Number of the immediately preceding lawsuit
Seoul High Court 2014Nu59582 ( April 3, 2015)
Title
The acquisition value of properties acquired by payment in kind;
Summary
The acquisition value of properties acquired by payment in substitutes shall be equivalent to the actual transaction value at the payment in substitution.
Cases
2015Du41430 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
○ ○
Defendant-Appellee
Director of the District Office
Judgment of the lower court
2014Nu59582
Imposition of Judgment
oly 23, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
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.