Daejeon High Court 201Nu2048 (Law No. 19, 2012)

(Reorder of Hearing) If the date of settlement is unclear, this disposition is legitimate at the time of acquisition as the date of receipt of registration.

(In the case of registration of transfer of ownership under the Act on Special Measures, it shall be deemed that the date of liquidation is the time of acquisition in principle and if the date of liquidation is unclear, the date of receipt of registration shall be deemed the time of acquisition. Therefore, a disposition that excluded capital gains tax reduction or exemption shall be deemed the time of acquisition and a defect shall not be deemed legitimate

Article 69 of the Restriction of Special Taxation Act

2012Du10567 Invalidity of a disposition imposing capital gains tax

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Head of Hongsung Tax Office

Daejeon High Court Decision 2011Nu2048 Decided April 19, 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