Busan High Court 2016Nu20081 ( October 21, 2016)

(In addition to the seal of approval agreement, if there is no separate sales contract, the seal of approval agreement constitutes the actual sales contract.

It is reasonable to dispose of the seal of approval contract by viewing it as an actual contract, such as that it is difficult to see that the seal of approval contract was falsely prepared or forged, and the validity of the seal of approval contract is not denied only by the statement of the broker.

Article 96 of the Income Tax Act, and the necessary expenses for capital gains under Article 97.

2016Du5791 Revocation of Disposition of Imposing capital gains tax

AA

○ Head of tax office

Busan High Court Decision 2016Nu20081 Decided October 21, 2016

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 it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.