Seoul High Court 2009Nu41204 ( November 11, 2010)

National High Court Decision 2007Du5090 (O6, 2008)

(C) If any defect occurs in the subject matter of sale, the transfer value shall be deducted.

(C) In the event that a return was made from the Compensation Board due to the failure of water supply and construction from underground during the construction of a new building after purchasing land, the transfer value shall be deducted.

2010Du27011 Revocation of imposition of transfer income tax

Then-Appellant ○○

-Appellee head of tax office

The Seoul High Court Decision 2009Nu41204 Decided November 11, 2010

All appeals are dismissed.

Costs of appeal shall be borne by each party.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per

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 violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see