Seoul High Court 2011Nu42149 (Law No. 25, 2012)

Cho High Court Decision 2010Du3163 ( December 28, 2010)

Since the actual transaction price is confirmed, the application of conversion price is illegal.

(The main point of the judgment is to purchase a commercial building and to recognize the fact that the sales price will succeed to the existing lease deposit and the payment of the down payment and the remainder to the actual transferor is made. As such, the disposition to apply the conversion price to the case where the actual transaction price can be verified

Article 97 of the Income Tax Act

2012du13849 Revocation of disposition of imposing capital gains tax, etc.

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Head of Yongsan Tax Office

Seoul High Court Decision 2011Nu42149 Decided May 25, 2012

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The records of this case and the judgment of the court below and the grounds of appeal were 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 for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final