Seoul High Court 2010Nu4058 ( November 26, 2010)

Cho High Court Decision 2009Du0343 (O. 21, 2009)

(C) If the date of the balance settlement is unclear, the date of receipt of ownership transfer registration shall be deemed the date of transfer.

(C) The transfer date of ownership transfer registration shall be deemed the transfer date, since the transfer date of ownership transfer registration is not clear since the remainder payment date stipulated in the sales contract is difficult to be deemed the actual payment date, although the sales contract was prepared.

2011Du136. Revocation of revocation of the imposition of transfer income tax

Red○ ○

○ Head of tax office

The Seoul High Court Decision 2010Nu4058 Decided November 26, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The appeal shall be dismissed in accordance with 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 of Final Appeal, since the petition of appeal filed by appellant does not contain any statement in the grounds of appeal, and it is so decided as per Disposition by the assent of all participating Justices.

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,