Seoul High Court 2015Nu5141 ( November 15, 2015)

Early High Court Decision 2013J 3864 ( November 15, 2013)

It is reasonable to see the time of transfer registration as the date of receipt of ownership transfer registration because the date of liquidation of the second house claimed by the claimant is not verified by objective evidence.

In full view of the fact that it is reasonable to view the transfer date as the date of receipt of ownership transfer registration because the balance settlement date of the second house claimed by the claimant is not verified by objective evidence, it is difficult to accept the claim.

Income Tax Act

Supreme Court Decision 2016Du31159 (O4.07)

fixed**

00. Head of tax office

Seoul High Court Decision 2015Nu51141 Decided November 25, 2015

2016.04.07

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The petition of appeal does not contain any indication in the grounds of appeal and does not submit the grounds of appeal within the statutory period.

Therefore, Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, Article 429 of the Act on Special Cases Concerning the Procedure for

Article 5. It is so decided as per Disposition by the assent of all participating Justices on the bench.