Seoul High Court 2011Nu31415 (Law No. 25, 2012)

Seocho 2010west 1673 (Law No. 9.10, 2010)

It is difficult to regard it as a general sales contract and to regard it as a sale under long-term installment terms as a sale under the original contents of the contract.

(Main) The fact that the acquisition time of real estate at the time of the report and payment of capital gains tax is considerably consistent with that of the long-term installment sale contract, which is difficult to be considered as a general sales contract since there is no difference between the date of the first installment payment and the date of the first installment payment, and it is legitimate to reject a request for correction in accordance with the original contents of the report.

2012du14873 Revocation of disposition rejecting capital gains tax rectification

Section AA

head of Dongjak-gu Tax Office

Seoul High Court Decision 2011Nu31415 Decided May 25, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The lower judgment, the appellate brief, and the records of this case were examined, but the argument on the grounds of appeal by the appellant is included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure

The appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.