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Case Number of the immediately preceding lawsuit
Seoul High Court 2012Nu35421 (Seoul High Court 2013.08.30)
Title
(Procedure for Trial) The argument that interest income did not accrue is groundless since a provisional registration has been made in return for the transfer of a loan claim.
Summary
(C) The Plaintiff’s claim for ownership transfer transfer registration on each of the above real estate was completed. Thus, the Plaintiff’s claim for ownership transfer registration on each of the above real estate did not have any interest income on the premise that the Plaintiff merely acquired ownership transfer registration on each of the above real estate.
Related statutes
Article 16 of the Income Tax Act
Cases
2013du20363 Other details of global income and revocation of disposition
Plaintiff-Appellant
Park AA
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2012Nu35421 Decided August 30, 2013
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 the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per