Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu67386 (Law No. 18, 2018)
Title
Acquisition of simple exchange without market price appraisal and difference settlement shall be subject to conversion acquisition value.
Summary
Where the conversion acquisition value is acquired through a simple exchange without undergoing a settlement procedure for the difference between the market price appraisal of the object of exchange and the appraisal value, the application of conversion acquisition value is legitimate.
Related statutes
Article 97 (Calculation of Necessary Expenses for Transfer Income)
Cases
Supreme Court-2018-Du-43552 (Law No. 16, 2018)
Plaintiff
EO
Defendant
O Head of tax office
Imposition of Judgment
oly 2018.16
Text
1. All appeals are dismissed.
2. The costs of appeal are assessed against the Plaintiff.
Reasons
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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by