Seoul High Court-2016-Nu-57177 (2017.02.07)

(C) If there is a possibility that the second contract will be a multiple contract, and the first contract will be an actual contract.

(Main) The first written contract contains a detailed statement on the total purchase price and payment method of the land before the division. However, the possibility that the second written contract is a multiple contract which is voluntarily prepared by the intervenor or prepared by mutual agreement, as alleged by the plaintiff, cannot be ruled out.

The appeal is dismissed.

The costs of appeal are assessed against the Defendant’s Intervenor, and the remainder are assessed against the Defendant.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal do not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal of Supreme Court or are without merit. It is so decided as per Disposition by the assent of all participating Justices.

Article 97 of the Income Tax Act