Seoul High Court 2011Nu23759 ( November 30, 2011)

Seocho 2010west 3584 (Law No. 19, 2011)

The disposition imposed by excluding reduction or exemption is legitimate because it falls under a high-class house.

(C) If the transfer value exceeds 600 million won and the transfer value falls under a high-class house and thus does not fall under the reduction or exemption, the disposition imposed is legitimate.

Article 99-3 of the Restriction of Special Taxation Act

Article 156 of the Enforcement Decree

2011Du32645 Revocation of Disposition of Imposing capital gains tax

XX Kim

The Director of the Pacific District Office

Seoul High Court Decision 2011Nu23759 Decided November 30, 201

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 the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as

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