Case Number of the immediately preceding lawsuit
Seoul High Court 2013Nu13510 ( November 14, 2013)
Case Number of the previous trial
early 2012west0513 (2012.08)
Title
actual transaction value means the actual amount agreed upon for the payment itself or at the time of the transaction;
Summary
Since there exists a mutual agreement between the plaintiff and the transferee that the price indicated in the sales contract or tax invoice of the above building should be considered as the sales price of each building, it is reasonable to regard it as the actual transaction price of each building.
Related statutes
Article 106 of the Restriction of Special Taxation Act
Cases
2013Du25450 Revocation of Disposition of Imposition of Value-Added Tax
Plaintiff-Appellee
AAA, Inc.
Defendant-Appellant
head of Sung Dong Tax Office
Judgment of the lower court
Seoul High Court Decision 2013Nu13510 Decided November 14, 2013
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.