Seoul High Court 2010Nu29941 (Law No. 24 March 2011)

Early High Court Decision 2009Du1845 ( November 18, 2009)

If there is a change in urban planning, etc., the starting point of the period not used for the project

It is difficult to deem that the public announcement of the establishment of a master plan for urban and residential environments alone is prohibited or restricted from using the land for the project due to justifiable reasons, such as changes in urban planning, etc.

2011Du9775 Revocation of Disposition of Imposing capital gains tax

PP

O Head of tax office

Seoul High Court Decision 2010Nu29941 Decided March 24, 2011

The appeal is 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. 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.,