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Case Number of the immediately preceding lawsuit
Daejeon High Court (Cheongju)-2013-Nu-568 ( October 28, 2015)
Case Number of the previous trial
Cho Jae-2014- Daejeon-4264 ( November 06, 2014)
Title
Under the substance over form principle, the Plaintiff is liable to pay capital gains tax.
Summary
Even if the Plaintiff did not own real estate, the Plaintiff is a person liable to pay capital gains tax under the substance over form principle.
Related statutes
Article 14 of the Framework Act on National Taxes
Cases
Supreme Court Decision 2016Du30248 Decided revocation of Disposition of Property Tax Imposition
Plaintiff
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Defendant
O Head of tax office
Conclusion of Pleadings
Daejeon High Court Decision 2015Nu11910 decided December 10, 2015
Imposition of Judgment
on April 28, 2016
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 by the appellant 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. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent
on April 28, 2016