beta
Case Number of the immediately preceding lawsuit
Busan High Court 2013Nu1294 (2013.09.04)
Title
It is non-taxation when newly acquired apartment and transferring the association member's relocation right within two years.
Summary
(The same as the second instance court) acquired apartment houses, and thereafter transferred the association member's relocation rights within two years thereafter, which falls under Article 155 (17) Item 2 of the Enforcement Decree and is subject to non-taxation.
Cases
2013Du20868 The revocation of the revocation of a request for capital gains tax rectification
Plaintiff-Appellee
NewA
Defendant-Appellant
BB Director of the Tax Office
Judgment of the lower court
Busan High Court Decision 2013Nu1294 decided September 4, 2013
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition