Daejeon High Court 2012Nu2007 ( December 20, 2012)

early 2012 Before 0256 (Law No. 19, 2012)

(Indeed Trial) It is recognized that land acquired in the form of creation of a collateral security, and unregistered, has been sold.

(C) If the land was expropriated after the purchase of the land in the form of the collateral security, it is reasonable to view that the land was actually acquired after the purchase of the land, and then the purchase of the land was made by acquiring the deposit money for expropriation by subrogation based on the collateral security, and thus, the disposition imposing capital gains tax is legitimate.

2013du1904 Capital gains tax and revocation of disposition of imposing local tax.

MaA

Daejeon director of the tax office

Daejeon High Court Decision 2012Nu2007 Decided December 20, 2012

The appeal is dismissed.

The plaintiff shall bear the costs of appeal.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant's grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are assessed against the losing party, and are

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final