Case Number of the immediately preceding lawsuit

Seoul High Court-2018-Nu 71351 ( October 21, 2019)

Case Number of the previous trial

Cho-2017-China-4396 ( December 06, 2017)

Title

(C) No person who has acquired the sale right by donation shall be deemed a person who has entered into the first sales contract.

Summary

(main point of the original trial) If a sale right is acquired from a person who entered into the first sale contract to a specific succession to be a donation, it shall not be recognized as a person who entered into the first sale contract.

Related statutes

Article 99-2 of the Restriction of Special Taxation Act