Seoul High Court 2010Nu36703 (Law No. 21, 2011)

Seocho 208west 3969 ( October 15, 2009)

(C) No real estate title trust relationship may be deemed terminated.

(C) The real estate that was transferred to a non-party company is transferred to the non-party company without maintaining the title trust relationship, and the actual transferor is determined as the plaintiff, and thus the disposition imposing capital gains tax on the premise that the transfer margin belongs to the plaintiff is legitimate

2011Du18854 Revocation of Disposition of Imposing capital gains tax

Park XX

Head of the District Tax Office

Seoul High Court Decision 2010Nu36703 Decided June 21, 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 grounds of appeal on the grounds of appeal are 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 pursuant to Article 5 of the same Act. It is so decided as per

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 violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,