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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-7979 ( April 19, 2018)
Title
(D) The purchase price of the land in this case
Summary
(In light of summary of evidence and testimony, there is no evidence to recognize that the purchase price of the land of this case is 5.5 billion won only by the Plaintiff’s assertion.
Related statutes
Article 96 of the Income Tax Act
Cases
Supreme Court Decision 2018Du4494 Decided capital gains tax and revocation of disposition
Plaintiff
AA
Defendant
BB Director of the Tax Office
Imposition of Judgment
August 17, 2018
Text
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The ground of appeal was examined in comparison with the records of this case and the judgment below, but the ground of appeal was examined.
The assertion does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal
It is judged that it cannot be accepted.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.