Seoul High Court 2011Nu40303 (24 December 2012)

Cho High Court Decision 2010Du2888 ( December 03, 2010)

(C) It is difficult to recognize that the contract for sale in lots has been terminated by agreement.

(Summary) It is not sufficient to recognize that the sales contract is terminated by agreement or automatically terminated, and there is no objective data to recognize that the transfer of ownership is terminated without permission regardless of the intention of the transfer of ownership, and the transfer income tax imposed on the transfer of the house on the date of transfer of ownership, etc. is legitimate

Article 98 of the Income Tax Act

2012Du13658 Revocation of Disposition of Imposing capital gains tax

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Head of Seodaemun Tax Office

Seoul High Court Decision 2011Nu40303 Decided May 24, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining all of the records of this case, the judgment of the court below and the grounds of appeal, it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

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