Seoul High Court-2013-Nu-45890 ( January 13, 2014)

The amended Income Tax Act does not apply to retroactive taxation.

The revised Income Tax Act, which imposes a large amount of the real estate transfer income and global income tax on the real estate sales businessman, provides for the transfer of a house that occurs in the future and provides transitional provisions for the protection of trust of the existing real estate sales businessman, and it cannot be deemed that the failure of the plaintiff to transfer a house would result from the limitation

Pursuant to the Ordinance of the Ministry of Health and Welfare;

Article 64 of the former Income Tax Act

2014Du37542

JO

O Head of tax office

September 25, 2014

1. All appeals are dismissed.

Of the costs of appeal, the costs of appeal between the plaintiffs and the defendant OO chief shall be borne by each party, and the costs of appeal between the plaintiffs and the defendant O chief of the Seoul Special Metropolitan City OO

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, and all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided