Seoul High Court 2012Nu27826 (2013.07)

early 2011west 2796 ( November 09, 2011)

(C) Whether the acquisition of the discretionary auction real estate was held in title by the court for debt collection

(Summary) The case rejecting the assignee's assertion that the acquisition of the above real estate was nominal in a way for debt collection, in case where the transferee of the right to collateral security applied for a voluntary auction on the mortgaged real estate, and he was awarded a successful bid and offsets the acquisition of the right to acquire and the successful bid price.

2013Du6848 Revocation of Disposition of Imposing capital gains tax, etc.

United StatesA

Director of the District Office

Seoul High Court Decision 2012Nu27826 Decided March 7, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is deemed not to include or not acceptable the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed and it is so decided as per Disposition

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