Daejeon High Court-2014Nu11227 ( December 11, 2014)

Review Transfer-2013-0149 ( November 08, 2013)

Disposition Rejecting Transfer Income Tax Correction

Unless there is evidence to prove that the agreement constitutes "where three years have passed since the date of incorporation into the relevant area due to the implementation of the project by phase or the delay of compensation by the project implementer" under the proviso to Article 66 (4) 1 (a) of the Enforcement Decree of the Restriction of Special Taxation Act, the Plaintiffs do not constitute item (a). Therefore, the instant disposition cannot be asserted as unlawful on the ground

Article 69 of the former Restriction of Special Taxation Act

Supreme Court Decision 2015Du35314 Decided capital gains tax revision

000 and 1 other

00. Head of tax office

Daejeon High Court Decision 2014Nu11227 decided December 11, 2014

on October 23, 2015

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

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 provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, all of the appeals are dismissed under Article 5 of the Act. It is so decided as per Disposition by the assent

on October 23, 2015