Seoul High Court 2015Nu30243 (2015.06.03)

Since the land in this case was transferred to the project implementer after the land was transferred due to expropriation, the redemption date of the plaintiff is the time of acquisition.

The plaintiff is to newly acquire the ownership of the land of this case by settling a redemption price after exercising a redemptive right against each land of this case.

2015Du46215 Revocation of Disposition of Imposing capital gains tax

JA and 18

Head of Seocho Tax Office and 15

Seoul High Court Decision 2013Nu27328 Decided June 12, 2014

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant's grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, all appeals are dismissed pursuant to Article 5 of the same Act and the costs of appeal are borne by the losing party. It is so decided as per