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Case Number of the immediately preceding lawsuit
Seoul High Court 2008Nu30535 (Law No. 26, 2009)
Title
Appropriateness of the assertion that the acquisition value was under-determined in calculating transfer margin
Summary
The acquisition value confirmed by the tax authority is legitimate in view of the following: (a) the credibility of the special agreement on the method of payment of the purchase price is added, (b) the Plaintiff does not present a separate sales contract claimed by the Plaintiff; and
The decision
The contents of the decision shall be the same as attached.
Text
The appeal shall be dismissed.
The costs of appeal are assessed against the plaintiff.
Reasons
As the petition of appeal filed by the Plaintiff did not state the grounds of appeal and did not withdraw the grounds of appeal within the statutory period, Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Final Appeal, it is so decided as per Disposition by