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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-58917 ( December 12, 2017)
Title
(C) Although it is without merit, it is alleged that the apartment house of this case was decided to collect the purchase price in order to sell it promptly.
Summary
(2) The disposition of this case based on the premise that the transfer value of the apartment of this case is the above amount is legitimate, since the plaintiff can be acknowledged that the apartment of this case was transferred to the headCC and the headP.
Related statutes
Articles 94 and 96 of the Income Tax Act
Cases
2018Du30327 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
*
Defendant-Appellee
O Head of tax office
Judgment of the lower court
December 12, 2017
Imposition of Judgment
April 26, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the main text of the grounds of appeal is determined not to include or not to accept the grounds prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.