Seoul High Court 2009Nu32392 (2010.06.03)

Seoul Administrative Court 2009Gudan969 (No. 23, 2009)

The propriety of a disposition imposing a tax on the basis of the standard market price because the transfer value is unclear.

Since the overall transfer value of real estate is confirmed, but in the case of land and buildings, it seems to be stated in the sales contract without any agreement, and because the value of the building is more than six times the standard market value of the building and it is unclear that the transfer value is divided and taxed in proportion to the standard market value, the disposition is legitimate.

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but 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. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by