Seoul High Court 2010Nu25598 ( December 23, 2010)

Cho High Court Decision 2009Du2178 (No. 11, 2009)

(A) The disposition imposing tax on the amount under the seal of approval contract is legitimate, which is reported to be the actual transaction price at the time of acquisition.

(C) Article 12(1) of the Civil Act provides that “The amount of debt shall be determined by the agreement of the head of the Si/Gun/Gu as the actual transaction price at the time of the acquisition of the apartment construction shall be determined by the agreement of the head of the Si/Gun

2011Du2590 Revocation of Disposition of Imposing capital gains tax

IsaA

○ Head of tax office

Seoul High Court Decision 2010Nu25598 Decided December 23, 2010

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 in accordance with Article 5 of the Act. 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.,