감면요건을 규정한 시행규칙의 시행 이전에 양도하였으므로 감면규정 적용할 수 없음[국승]
Seoul High Court 2013Nu20327 (2014.08)
early 2010west3228
Since it is transferred before the enforcement of the Enforcement Rule stipulating the requirements for reduction or exemption, it shall not be applied.
(In the Enforcement Decree of the Act, it is clear that 'inevitable cause' is delegated to the Enforcement Rule, which is a subordinate statute, so it is reasonable to view that the requirements for capital gains tax reduction and exemption can be satisfied only in accordance with the Enforcement Rule, and it is not applicable until the enforcement of the Enforcement Rule.
2014Du4610 Revocation of Disposition of Imposing capital gains tax
United Kingdom A
Head of Yongsan Tax Office
Seoul High Court Decision 2013Nu20327 Decided January 8, 2014
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 it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per