Seoul High Court 2013Nu6574 (Law No. 19, 2013)

Seocho 2012west 114 (Law No. 13, 2012)

(In case the compensation for confinement has been deposited in an absolute and uncertain manner, the date when the final judgment of the court to confirm the claim for payment of deposit money becomes final and conclusive.

In light of the above, it is reasonable to view the time of transfer as the date of the final judgment in light of the following: (a) the Korea Land and Housing Corporation made an absolute and impossible deposit on the ground that the genuine right holder to receive the land expropriation compensation is unknown; and (b) can be seen as having been able to withdraw the deposit only when the lawsuit to confirm the claim for payment of deposit money becomes final and conclusive.

Article 162 (1) of the Enforcement Decree of the Income Tax Act

2013Du16289 Revocation of revocation of capital gains tax rectification

1.PA 2.PB 3.PCC

1.The Head of Seodaemun-gu Tax Office 2.3.Seonam Tax Office

Seoul High Court Decision 2013Nu6574 Decided July 19, 2013

All appeals are dismissed.

The costs of appeal are assessed against the Defendants.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but their arguments on the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided