Gwangju High Court 2009Nu1852 ( November 11, 2010)

National High Court Decision 2007 Mine0818 ( December 12, 2007)

(C) If a transfer becomes null and void, whether and when the transfer is made;

If the act of transfer is null and void, it shall not be subject to capital gains tax as well as, even if it is re-transfered, such transfer shall not be subject to capital gains tax, and the registration of transfer of ownership which is null and void shall not be subject to capital gains tax, and it does not constitute transfer of ownership as to the time of transfer.

2010du27233, revocation of disposition of imposing capital gains tax, etc.

Hyo

○ Head of tax office

The lower court Decision 2009Nu1852 decided November 11, 2010

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, 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 of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see