Seoul High Court 2007Nu23677 (209.02.03)

Seoul Administrative Court 2007Gudan1166 ( August 21, 2007)

The propriety of the disposition imposing the acquisition value confirmed by the judgment in civil procedure as actual transaction price;

It is reasonable to see the amount confirmed by the judgment in civil procedure as the real acquisition value of the real estate in this case, and it is difficult to see that it is impossible to recognize or confirm it as the real acquisition value due to other circumstances.

The contents of the decision shall be the same as attached.

Article 96 of the Income Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as