Seoul High Court 2009Nu25868 ( October 22, 2010)

Seoul Administrative Court 2008Guhap48176 ( July 22, 2009)

The case in which tax authorities applied for the appraisal of the market price to the court and judged it as the market price.

The case holding that although the transaction value of the comparative apartment cannot be viewed as the market price because the transaction value of the comparative apartment is not the market price because it is difficult to view that it is the transaction value of other property similar to the corresponding property, the appraisal value of the comparative apartment is recognized as the market

The contents of the decision shall be the same as attached.

The appeal shall be dismissed.

The costs of appeal are assessed against the plaintiff.

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 prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of