Seoul Administrative Court 2012Gudan14241 ( October 23, 2013)

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

Where the compensation for expropriation has been deposited absolutely, the date when the judgment of the court to confirm the claim for payment of deposit money becomes final and conclusive.

(1) The transfer time is reasonable 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 cannot be identified to receive the land expropriation compensation; and (b) can be deemed to have been able to withdraw the deposit only when the lawsuit to confirm the claim for payment of deposit money becomes final and conclusive.

2013Nu6574 Revocation of disposition rejecting capital gains tax rectification

LAA

The Head of Seodaemun Tax Office et al.

Seoul Administrative Court Decision 2012Gudan14241 decided January 23, 2013

June 7, 2013

July 19, 2013

The defendants' appeal is dismissed.

The costs of appeal shall be borne by the Defendants.

The decision of the head of Seodaemun Tax Office to refuse the request for correction of each transfer income tax made on November 20, 201 by the head of Seodaemun Tax Office on November 25, 201, and by the head of Sungnam Tax Office on November 24, 201, against Plaintiff Choi Jae-hee, and by the head of Seocho Tax Office on November 20, 201 by the head of Seocho Tax Office on November 20, 201.

Purport of appeal

The first instance judgment is revoked, and the plaintiffs' claims are dismissed.

The reasons for this decision are as stated in the reasons for the judgment of the court of first instance. If so, the judgment of the court of first instance is legitimate, and the appeal by the defendants is dismissed. It is so decided as per