Daejeon District Court 2009Guhap1374 ( October 26, 2010)

Cho High Court Decision 2008Na0512 ( December 31, 2008)

The disposal of the retroactive appraisal price at the market price at the time of wrongful calculation following the low-price transfer is legitimate.

(As in the judgment of the court of first instance), since the transaction value of the land transferred to a corporation with a special relationship without reasonable market price constitutes an abnormal transaction with poor economic rationality, the appraisal value is deemed to be the market price appropriate for the arithmetic mean of two locations of appraisal agencies.

2012Nu1660 Revocation of disposition of imposing capital gains tax

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Daejeon Head of the District Tax Office

Daejeon District Court Decision 2009Guhap1374 Decided May 26, 2010

Daejeon High Court Decision 2010Nu1253 decided November 25, 2010

Supreme Court Decision 2010Du28328 Decided June 14, 2012

December 12, 2012

December 26, 2012

1. The plaintiff's appeal is dismissed.

2. All costs of the lawsuit shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant shall revoke the imposition disposition of KRW 000 on January 2, 2008 against the plaintiff on January 2, 2006.

1. Quotation of judgment of the first instance;

This Court's reasoning is the same as the statement of the reasoning of the judgment of the court of first instance. Thus, this Court's reasoning is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.