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Case Number of the immediately preceding lawsuit
Seoul High Court 2018-Nu-3366 ( March 31, 2018)
Title
(Resceptic Conduct)
Summary
After the imposition of capital gains tax, the termination of the agreement on the third house sales contract, which is not the house concerned, and the exercise of the right of rescission or an inevitable reason, does not constitute a ground for subsequent correction, and the retroactive effect of subsequent cancellation is not recognized.
Related statutes
Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)
Cases
2018Du48687 ( October 12, 2018) The revocation of the disposition to impose capital gains tax.
Plaintiff-Appellant
○ Kim
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
May 31, 2018
Imposition of Judgment
October 12, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, it is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.