Seoul High Court 2014Nu66320 (20 May 20, 2015)

Seocho 2013west 4087 (2014.04.02)

(In principle, the disposal amount of income belonging to the year 2006 falls under the legislation of non-appealed class. Therefore, the exclusion period for taxation is ten years.

(Main) The exclusion period for taxation for the portion that reverts to the year 2005 at the time of the legislation falls under the law of appeal. However, the portion that reverts after 2006 falls under the law of appeal due to the lack of the exclusion period for taxation at the time of legislation and it is allowed in principle to apply the exclusion period for taxation for ten years.

The period of exclusion from the imposition of national taxes under Article 26-2 of the Framework Act on National Taxes

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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by