Seoul High Court 2011Nu37840 (No. 22, 2012)

early 2010 Heavy2181 ( December 23, 2010)

(A) Since it is recognized that the representative director of a corporation actually acquired the land, the disposition that deemed the person to whom the capital gains accrue is lawful.

(Summary) It is difficult to see that the corporation acquired the land or acquired the land before considering the fact that the representative director of the corporation completed the ownership transfer transfer due to the sale of the land after the closure of the corporation, and immediately after the completion of the registration of ownership transfer, the debtor was established as the representative director, and the ownership was lost due

2012Du16893 Revocation of Disposition of Imposing capital gains tax

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Head of the Pakistan Tax Office

Seoul High Court Decision 2011Nu37840 Decided June 22, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

As the petition of appeal filed by the Plaintiff did not state any grounds for appeal and did not submit a statement of grounds for appeal within the statutory period, Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Final Appeal is decided as

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