Seoul High Court 2010Nu39184 (Law No. 28, 2011.09)

early 209 Heavy1264 (209.05.04)

(D) A sales contract that complies with the actual terms and conditions of the contract, the acquisition price in the contract shall be the actual transaction price.

(Summary) In light of the fact that the date on which a sales contract was prepared is consistent with the date on which the grounds for registration on the real estate register was affixed and the remaining payment date was consistent with the date on which the registration was completed, it is deemed that the acquisition price under the contract is acquired on the basis of the actual contents of the contract, and the entire cost of the approval for sale cannot be deemed as necessary

Article 97 (Calculation of Necessary Expenses for Transfer Income)

2011Du259444 Revocation of Disposition of Imposing capital gains tax, etc.

Gue XX

Head of the Pakistan Tax Office

Seoul High Court Decision 2010Nu39184 Decided September 28, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

As the petition of appeal filed by the Plaintiff did not state any grounds for appeal and did not submit a statement of grounds for appeal within the statutory period, Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Final Appeal is decided as

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final