Seoul High Court 2011Nu244 (Law No. 21, 2011)

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The special taxation regulation is applied only when a project implementation authorization is granted at the time of transfer.

(Main) If the owner of a plot of land, etc. fails to obtain an authorization for project implementation at the time of transfer, the transfer income tax cannot be calculated based on the standard market price because it cannot be subject to the special taxation provisions.

2011Du19499 Revocation of disposition rejecting capital gains tax rectification

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port of origin

Seoul High Court Decision 2011Nu244 Decided July 21, 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. However, 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 all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided