Seoul High Court 2010Nu45691 (Law No. 17 August 2011)

early 2010 Heavy0696 (Law No. 19, 2010)

(C) If the return of value is made by division of property, the capital gains tax liability shall be paid.

(C) If a spouse’s property is sold to a third party by filing a request for auction of the husband’s property after the court ordered a return of the value by means of division of property between the husband and the husband’s property.

2011Du21638 Revocation of Disposition of Imposing capital gains tax

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Head of Ansan Tax Office

Seoul High Court Decision 2010Nu45691 Decided August 17, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal concerning the grounds of appeal 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, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition

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.,