Seoul High Court-2017-Nu-34386 (Law No. 26, 2017)

Seocho 2015Seoul Northern 5811 (24 December 2016)

(D) Since the instant real estate was caused by sale, not by means of transfer, not by means of transfer, the date of transfer of ownership, etc. shall be deemed to have been acquired.

(C) The disposition of this case without special deduction for long-term holding, etc. is unreasonable, since the transfer of ownership, etc. is not the purpose of transfer for security, but the transfer of ownership, etc. is deemed the acquisition of real estate.

1. All appeals are dismissed.

2. The costs of appeal are assessed against the Defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided