Seoul High Court-2014-Na204435 (2)

(C) If a preliminary return of capital gains tax was made without notice, the statutory due date shall be the date of preliminary return.

(C) If the tax base and tax amount are changed as a result of deducting transfer loss incurred from the transfer of other real estate from the transfer income amount, the date on which a tax notice is sent shall not be deemed the statutory due date, as it does not constitute a corrective disposition.

Article 35 (1) of the Framework Act on National Taxes

Supreme Court Decision 2015Da221965 Decided distribution

Cooperatives

Korea

Seoul High Court Decision 2014Na204435 Decided June 2, 2015

October 15, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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, the appeal is dismissed under Article 5 of the same Act. It is so decided as