Seoul High Court 2009Nu34947 ( November 18, 2010)

Cho High Court Decision 2008J3580 ( December 07, 2008)

(Trial Disorder) The transfer value of the cable broadcasting facilities, excluding the book value of the cable broadcasting facilities, is unreasonable in this disposition as business rights.

(Main) In relation to the transfer of cable broadcasting business, it is unreasonable that the amount of money excluding the book value of broadcasting facilities from the total transfer value is taxed as temporary property income in consideration of the transfer of business rights, i.e., the property value of the status related to the broadcasting business, the number of customers

2010du28577 Global income and revocation of disposition

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〇〇세무서장

Seoul High Court Decision 2009Nu34947 Decided November 18, 2010

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent

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.,