Seoul High Court 2016Nu7751 (Law No. 12, 2017)

Seocho 2013west 5000 ( October 16, 2015)

(C) In the case of transfer, the acquisition value must be clearly proved separately from the debt relationship.

Since the acquisition value of actual transactions is not clear, it is legitimate to calculate capital gains in accordance with Presidential Decree.

Article 97 (Calculation of Necessary Expenses in Transfer Income Tax)

2017Du55299 Revocation of Disposition of Imposing capital gains tax, etc.

KimA

BB Director of the Tax Office

Seoul High Court Decision 2016Nu7751 Decided December 12, 2017

November 23, 2017

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but 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