유효한 매매계약을 토대로 자산의 양도가 이루어진 후 환매약정에 따른 환매가 이루어지더라도 이는 원칙적으로 새로운 매매에 해당함[기각]
Seoul High Court-2015-Nu-1764 ( December 28, 2015)
Supreme Court-2013-Du-12652 ( August 27, 2015)
This constitutes a new sale, in principle, even if a repurchase under a repurchase agreement is made after the transfer of assets is made based on a valid sales contract.
If a sales contract is terminated, the validity of the sales contract is lost, and the transfer of assets is not carried out, so it cannot be deemed that there is a transfer of assets, which is a taxation requirement of the transfer income tax. However, even if the assets are transferred on the basis of the effective sales contract and the redemption is made under the repurchase agreement, in principle,
Article 88 (Definition of Transfer)
2016Du 230 Transfer Income Tax, etc. Imposition Disposition
The AA
BB Director of the Tax Office
Seoul High Court Decision 2015Nu1764 decided December 28, 2015 (Transfer)
Supreme Court Decision 2013Du12652 Decided August 27, 2015
April 28, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the judgment below and the appellate brief examined the records of this case, but the appellant's allegation in the grounds of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal, or is recognized as groundless. The appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices
April 28, 2016