Gwangju High Court-2015-Nu-5831 ( October 07, 2016)

(A) The transfer of land within the land transaction permission zone shall constitute a transfer even after the acquisition of land in the land transaction permission zone and the cancellation of agreement after registration.

(main point of original instance) If the land within the land transaction permission zone is acquired, and the land was expropriated without completing the registration of ownership transfer, and the land was claimed to have been cancelled before expropriation, but the fact of cancellation of agreement is not proved in detail, it shall be deemed

Article 88 of the Income Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's 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 of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of