Seoul High Court 2014Nu56422 ( December 18, 2014)

(In case of transfer of real estate donated by a spouse within five years after receipt, the acquisition value at the time of transfer shall be based on the price at the time of the donor’s acquisition (defensive conduct).

(The original trial) In case the donee transfers the real estate donated by his spouse, spouse, or lineal ascendant or descendant within 5 years after the receipt by the donee, the acquisition value of the donee shall be based on the price at the time of the donor’s acquisition, and in case the actual transaction value cannot be confirmed at the time

Article 97 (Calculation of Necessary Expenses of Capital Gains)

2015Du36348 Revocation of Disposition of Imposing capital gains tax

○ Kim

○ Head of tax office

Seoul High Court Decision 2014Nu56422 Decided December 18, 2014

May 14, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the allegation in the grounds of appeal by appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by