Daejeon High Court 2010Nu1871 ( October 27, 2011)

early 2009 Jeon 2862 ( December 01, 2009)

(C) The acquisition value in case of transfer by installments after the acquisition of the land

(C) If the land is transferred by installments after the land is acquired, the total acquisition value of the transferred land shall be calculated in proportion to the ratio of the area of the land to the area of the land that is divided and transferred from the land before the division.

2011Du5414 Revocation of Disposition of Imposing capital gains tax

Note AA

○ Head of tax office

Daejeon High Court Decision 2010Nu1871 Decided January 27, 2011

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 grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,