Seoul High Court 2009Nu40225 (201.09.01)

Cho High Court Decision 2007Du4569 (Law No. 14, 2008)

(In case of transferring real estate before obtaining authorization for project implementation, special provisions shall not apply.

(Summary of Original Judgment) At the time of the transfer of real estate, the non-party company was preparing an urban environment rearrangement project, and obtained authorization for project implementation after the transfer, and therefore does not fall under the application of special

2011Du24125 Revocation of disposition rejecting capital gains tax rectification

United Kingdom A

Head of Mapo Tax Office

Seoul High Court Decision 2009Nu40225 Decided September 1, 2011

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 are examined, but it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent

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.,