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【Main Issue and Holding】
Whether each subparagraph of Article 178-3(1) of the former Enforcement Decree of the Income Tax Act can be seen as examples that can be deemed the market price as referred to in the proviso to Article 118-4(1)1 of the former Income Tax Act (affirmative)
Where values assessed by a foreign government in connection with taxation on the property tax are assessed according to the objective and reasonable method by reflecting the circumstances at the time of the acquisition of overseas assets, whether such values may be deemed market prices (affirmative)
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