Busan High Court 2012Nu843 ( December 05, 2012)

Cho High Court Decision 2010Da3286 (Law No. 11, 2011)

(ps) One house non-taxation requirement for one household shall not be deemed to meet the residence requirements.

(Main) It is difficult to recognize that the plaintiff's spouse has resided in the transferred apartment for more than two years, and the plaintiff and his children have resided in the transferred apartment only without having resided in the transferred apartment, but have moved the residence to another Si/Gun due to the circumstances of work.

2013du581 Revocation of disposition of revocation of capital gains tax imposition

EAA

Head of Seogsan Tax Office

Busan High Court Decision 2012Nu843 decided December 5, 2012

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 are examined, but the argument on the grounds of appeal by the appellant is not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by

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