Busan High Court 2009Nu3415 (Law No. 23, 2010)

Cho High Court Decision 2008Da1571 (Law No. 871, 2008)

Negation of reported details by conversion acquisition value, and propriety of disposition imposed as actual transaction price

Since the amount reported by the former transferor is investigated at the district tax office having jurisdiction over the transfer value and the reported amount is recognized as the same fact as the actual sale price, the acquisition value is unclear, and the reported amount cannot be recognized as converted acquisition value.

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per