Seoul High Court 2014Nu53249 ( November 20, 2014)

(C) The date of the settlement of the purchase price for the real estate shall be the outstanding payment date.

(The substance of the above sales contract is interpreted to have been fully paid KRW 00 million out of the purchase price, and the remainder is interpreted to have been fully performed by a purchaser by transferring a security deposit claim and expressing his/her intent to acquire a loan obligation.

2014Du46973 Revocation of Disposition of Imposing capital gains tax

LAA

b Head of the Tax Office

Seoul High Court Decision 2014Nu53249 Decided November 20, 2014

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

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