Daejeon High Court 2013Nu117 ( October 10, 2013)

(C) At the time of contribution of the real estate at the price calculated by objective and reasonable assessment methods, the value close to the market price shall be deemed to be the appraised value.

(In the absence of special circumstances concerning changes in the value of the original asset, if there is a difference in the value of the same asset conducted by the same appraisal corporation for a period of not more than 10 months, it cannot be deemed that it conforms to the market price.

Article 66 (Determination and Correction)

2013Du23539 Revocation of Disposition of Corporate Tax Imposition

Medical Corporations AAA Medical Foundation

Daejeon director of the tax office

Daejeon High Court Decision 2013Nu1117 decided October 10, 2013

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Although examining the records of this case and the judgment of the court below and the grounds of appeal, since the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, it is clear that the appeal is dismissed pursuant to Article 5 of the above Act, and it is so decided as per Disposition by the assent