Case Number of the immediately preceding lawsuit
Busan High Court-2015-Nu-23823 ( October 07, 2016)
Title
The family register falls under the evidence that can confirm the actual transaction price, and it is reasonable to see the stated amount as the acquisition price.
Summary
It is reasonable to view that the family register falls under the evidence that can confirm the actual transaction price, and according to this, it is reasonable to view that the amount entered is the acquisition price that should be deducted from the transfer price
Related statutes
Article 56 of the Framework Act on National Taxes concerning other Acts
Cases
2016Du5677 The revocation of the disposition to impose capital gains tax.
Plaintiff
Do○
Defendant
○ Head of tax office
Imposition of Judgment
on October 2016 07
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
Examining the judgment of the court below and the grounds of appeal, the ground of appeal by the appellant is not included in the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or is deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per