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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-3580 (2016.30)
Title
As long as the sales contract of this case was terminated, the disposition of this case on the premise of capital gains is unlawful.
Summary
According to the facts of recognition, the sales contract of this case was terminated, and as long as the sales contract of this case was terminated, the plaintiff cannot be deemed to have earned income from the transfer of this case's land.
Related statutes
Article 88 of the Income Tax Act
Cases
2016Du56400 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellee
KimA
Defendant-Appellant
O Head of tax office
Judgment of the lower court
Seoul High Court-2016-Nu-3580 (2016.30)
Imposition of Judgment
February 23, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is deemed not to include or not acceptable the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed and it is so decided as per Disposition