Seoul High Court 2012Nu50 (2012.06.13)

Cho High Court Decision 2010Du3446 ( December 31, 2010)

(C) If the project implementer is designated as the project implementer at the time of the transfer, the provision of special taxation shall apply.

(C) If a landowner, etc. transfers real estate to a person designated as a project implementer in advance at an urban planning facility project implemented by the landowner, etc., the special provisions on taxation may apply only to cases where the landowner, etc. was not designated as a project implementer at the time of transfer.

2012du15166 Revocation of disposition rejecting capital gains tax rectification

Song AA

The Director of Gangnam District Office

Seoul High Court Decision 2012Nu50 Decided June 13, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The lower judgment, the appellate brief, and the records of this case were examined, but the argument on the grounds of appeal by the appellant is included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure

The appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.