Seoul High Court 2012Nu2227 (201.09)

Cho High Court Decision 201Do2069 ( October 25, 2011)

(C) One house non-taxation for one household by acquiring local sovereignty and transferring the house within two years.

(W) The fact that a person was issued employment visa does not constitute a non-taxation with the intention of settling in a foreign country, and should be deemed to have been locally achieved by acquiring local sovereignty. Therefore, the acquisition of local sovereignty and transfer of housing within two years constitutes one household’s non-taxation subject to tax exemption.

2013Du3498 Revocation of Disposition Rejecting Transfer Income Tax Correction

The AA

The Director of the Pacific District Office

Seoul High Court Decision 2012Nu2227 Decided January 9, 2013

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by appellant are dismissed pursuant to Article 5 of the Act on Special Cases Concerning the Procedure for Appeal, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final