Seoul High Court 2009Nu35339 (Law No. 23, 2011)

National High Court Decision 2007west4646 (Law No. 887.14)

(Reorder of Hearing) The provision of special taxation shall apply only when the owners of land, etc. have received project authorization at the time of transfer.

(C) The provisions of special taxation can only be applied to the urban environment rearrangement project implemented by the owners of land, etc. only when real estate has been transferred to the owners of land, etc. who have received project implementation authorization at the time of transfer.

2011Du24750 Revocation of disposition rejecting capital gains tax rectification

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Head of Mapo Tax Office

Seoul High Court Decision 2009Nu35339 Decided September 23, 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 were examined, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by

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.,