Daejeon High Court 2012Nu1677 (Law No. 18, 2013)

(C) It is recognized that all buildings, appurtenant land, etc. are transferred collectively.

(C) In light of the above legal principles, it is reasonable to allocate the total amount of transfer to each standard market price on the following grounds: (a) Summary of an unauthorized house, its appurtenant land, and the remaining land were sold in accordance with each contract; (b) however, it is only a separate contract setting the higher value of the building and appurtenant land to increase the non-taxation amount of one household; and

2013Du17954 Revocation of Disposition of Imposing capital gains tax

Park AA

The Director of the National Tax Service

Daejeon High Court Decision 2012Nu1677 decided July 18, 2013

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 (to the extent of supplement in case of each entry in the "statement of grounds of appeal" and the "statement of amendment of claims" filed after the expiration of the period of time) are 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 of Appeal or it is recognized that there are no grounds for appeal. Thus, the appeal is dismissed under Article 5 of the