소유권이전등기의 실질이 매매에 의한 것이므로 양도담보에 근거한 처분은 위법함[국패]
Seoul High Court-2016-Nu-60609 (Law No. 26, 2017)
Since the substance of transfer registration is by sale, disposition based on transfer is illegal.
Since the transfer registration of ownership is not by means of transfer, but by sale, the disposition of this case based on transfer is unlawful.
Article 88 (Definition of Transfer)
2017Du48659 Revocation of Disposition of Imposing capital gains tax
OO
O Head of tax office
Seoul High Court Decision 2016Nu609 Decided May 26, 2017
2017.09.07
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
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