(심리불속행) 8년 이상 자경하였음을 인정하기 어려움[국승]
Seoul High Court 2010Nu34424 ( December 08, 2011)
early 209 Heavy1949 (Law No. 96.30)
(Incompetence of Trial) It is difficult to recognize that a person has committed self-defense for more than eight years.
(C) A disposition to deny an application for reduction or exemption of capital gains tax for at least eight years and impose capital gains tax is legitimate, as there is no evidence to acknowledge that the application has been filed for reduction or exemption of capital gains tax for at least eight years on the land transferred for a certain period of time.
Article 69 of the Restriction of Special Taxation Act
2012Du935 Revocation of Disposition of Imposing capital gains tax
XX
the director of the tax office of Western
Seoul High Court Decision 2010Nu34424 Decided December 8, 2011
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 grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final