Seoul High Court-2018-Nu-40326 ( August 23, 2018)

Cho Jae-2017-west-456 (Law No. 31, 2017)

(Reorder of Trial) In case of calculating the transfer value in a lump sum, the retroactive appraisal amount shall not be applied.

(C) In order to determine the actual transaction price of each real estate subject to transfer, it is reasonable to determine the actual transaction price of each real estate subject to transfer in proportion to the total transfer price according to the appraisal price that goes beyond a certain period prescribed by the

Article 100 (Calculation of Gains on Transfer) (2) of the Income Tax Act

2018Du59366 The revocation of disposition rejecting capital gains tax rectification

[Judgment of the court below]

Defendant, Appellee director of the tax office

The Seoul High Court Decision 2018Nu40326 decided August 23, 2018

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 argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as

January 17, 2019