Seoul High Court 2010Nu5563 ( October 01, 2010)

(D) The method of calculation shall apply to the case where the land and the land are transferred collectively.

(C) If the value of the land, building, etc. is unclear, the value of the land, building, etc. will also be applied in cases where the value between the

2010Du23651 Revocation of disposition of imposing capital gains tax

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〇〇세무서장

Seoul High Court Decision 2010Nu5563 Decided October 1, 2010

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 Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,