Seoul High Court-2014-Nu-6388 ( July 8, 2015)

early trial 2013west 4472

(D) If the transfer value of a seller and the acquisition value of a purchaser are different, the actual sales value [national succession]

(C) The Plaintiff’s tax authority’s tax authority’s tax authority’s tax authority’s tax authority’s tax authority’s tax authority’s tax authority’s tax authority’s tax authority’s

Article 114 of the Income Tax Act (Determination, Revision and Notification of Tax Base for Transfer Income and Amount of Tax)

Supreme Court-2015-Du-48709 ( November 12, 2015)

Park*

*The Director of the Tax Office

November 12, 2015

United States of America and the United States of America

2015Du48709 Revocation of Disposition of Imposing capital gains tax

Park*

*The Director of the Tax Office

Seoul High Court Decision 2014Nu63888 Decided July 8, 2015

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 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