Seoul High Court 2013Nu52706 ( December 17, 2014)

(A) The acquisition value of each real estate of this case shall be the sales price confirmed by the sales contract and the proviso of the contract.

In addition to the fact that the second buyer of the instant real estate reserved the right to compensation to the Plaintiff and agreed that the second buyer did not have the second buyer, the amount of compensation should not be included in the transfer value, and that the proviso clause accordingly seems to be each stipulated in the sales contract, etc., the purchase price of the instant real estate by the Plaintiff is the amount excluding compensation.

Article 97 of the Income Tax Act

2015Du36201 Revocation of Disposition of Imposing capital gains tax

-Appellee

GuAA

-Appellant

○ Head of tax office

Seoul High Court Decision 2013Nu52706 Decided December 17, 2014

All appeals are dismissed.

Costs of appeal shall be borne by each party.

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. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided