Seoul High Court 2012Nu16857 ( November 09, 2012)

National Tax Service Review and Transfer 2011-0074 (Law No. 29, 2011)

(C) It is difficult to recognize that a house is transferred due to illness, medical care or other unavoidable reasons.

In the case of transfer of a house which has resided for not less than one year (the substance of the original trial) due to illness, medical care or other unavoidable reasons, it is difficult to deem that the house is transferred by transferring the house after two years or more from the time the spouse received medical treatment, not from the time of transfer, but from the time of transfer of the house due to illness, medical care or other unavoidable reasons.

2012du26739 The revocation of disposition imposing capital gains tax;

BAA

Head of Si Tax Office

Seoul High Court Decision 2012Nu16857 Decided November 9, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by

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