Seoul High Court 2011Nu37642 (2012.05.02)

early 2010 Heavy1866 (Law No. 1031, 2010)

It is impossible to accept the argument that the agent is only a representative, and it is recognized as a party to the unregistered resale.

(Summary) In light of the fact that there is no evidence that a sales contract, a revised contract, a receipt, etc. are false, and that the Plaintiff, a legal expert, prepares a false sales contract for the purpose of applying for a provisional disposition prohibiting disposal, it is difficult to believe that the Plaintiff is merely an agent, and that the Plaintiff is not an actual purchaser of land

2012Du11461 Revocation of disposition of imposing capital gains tax

XX Kim

The director of the Southern Incheon District Office

Seoul High Court Decision 2011Nu37642 Decided May 2, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.

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