Seoul High Court 2017Nu55260 ( November 29, 2017)

(A) The amount indicated in the sales contract of this case, which is a disposal document, shall be the acquisition value.

(Summary of Original Judgment) Since the acquisition value of the real estate of this case is clearly stated in the sales contract, which is a disposal document, the acquisition value is the amount under the sales contract.

Article 97 (Calculation of Necessary Expenses of Capital Gains)

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. The appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided as per Disposition