Busan High Court (Chowon) 2012Nu211 ( December 20, 2012)

Cho High Court Decision 2010Da1879 (Law No. 11, 2011)

(D) The disposition denying the transfer value under the sales contract submitted at the time of reporting is legitimate.

In light of the fact that the transfer value under the sales contract submitted at the time of declaration is only within 60% of the standard market price, it is difficult to see that the actual sales contract is not a sales contract, and since the remainder of the total transfer and acquisition price excluding the stock price is the real estate sales price, it is reasonable to see that

2013Du628 Revocation of Disposition of Imposing capital gains tax

Park AA

Kim Jong-soo

Busan High Court (Chowon) Decision 2012Nu211 Decided December 20, 2012

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 are examined, but it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final