Seoul High Court 2011Nu5317 (Law No. 19, 2011)

early 2010 Heavy0122, 20103.22

(ps) Any disposition imposing capital gains tax on the transfer of sale right is legitimate.

(Main) The object of a sale contract is not a house to be destroyed or lost due to the transfer of ownership to a project implementer due to a housing site development project, but a sale right following the transfer of a house to the Korea Land Corporation. Therefore, the disposition against which the Defendant imposed capital gains tax by reporting

2011Du20154 Revocation of Disposition of Imposing capital gains tax

Gux

Head of Sungnam Tax Office

Seoul High Court Decision 2011Nu5317 Decided July 19, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Inasmuch as the Plaintiff did not state the grounds of appeal in the petition of appeal and did not submit the appellate brief within the statutory period (the appellate brief submitted by the Plaintiff was received on September 16, 201), Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, Article 5 of the Act on Special Cases Concerning the Procedure for Final Appeal is decided as above.

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.,