Busan High Court 2010Nu641 ( October 28, 2011)

Cho High Court Decision 2008Da3484 (Law No. 25, 2009)

(C) A legitimate disposition made prior to the expiration of the exclusion period for capital gains tax

(b) It is legitimate because the disposition was taken before the exclusion period of five years from the date on which the grounds for collecting the transfer income tax deferred or the time when the transfer income tax deferred can be imposed.

2011du5124 Revocation of disposition of imposing capital gains tax

Doz. Doz.

○○ Head of tax office

Busan High Court Decision 2010Nu641 Decided January 28, 2011

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act, and it is so decided as per Disposition by

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,