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Case Number of the immediately preceding lawsuit
Seoul High Court 2013Nu20327 (2014.08)
Case Number of the previous trial
early 2010west3228
Title
Since it is transferred before the enforcement of the Enforcement Rule stipulating the requirements for reduction or exemption, it shall not be applied.
Summary
(In the Enforcement Decree of the Act, it is clear that 'inevitable cause' is delegated to the Enforcement Rule, which is a subordinate statute, so it is reasonable to view that the requirements for capital gains tax reduction and exemption can be satisfied only in accordance with the Enforcement Rule, and it is not applicable until the enforcement of the Enforcement Rule.
Cases
2014Du4610 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
United Kingdom A
Defendant-Appellee
Head of Yongsan Tax Office
Judgment of the lower court
Seoul High Court Decision 2013Nu20327 Decided January 8, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
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 falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per