Seoul High Court 2013Nu2596 ( March 24, 2013)

(C) The disposition of capital gains tax is legitimate if the successful bid in accordance with the procedures of the voluntary auction is deemed valid.

(2) The court below held that the disposition of capital gains tax based on the successful bid is unlawful since the mortgage was established at will without the consent of the court below. However, since the applicant for the voluntary auction procedure is higher than the right holder of the right to collateral security that the plaintiff claims that it is invalid, it does not constitute a ground to invalidate the sale

2013Du18452 Revocation of Disposition of Imposing capital gains tax

KimA

The head of Yangcheon Tax Office

Seoul High Court Decision 2013Nu2596 Decided July 24, 2013

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 grounds of appeal on 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