Gwangju High Court 2012Nu569 ( August 30, 2012)

early 2010 Mine3538 ( October 28, 2011)

(C) Where a house located outside the Seoul Metropolitan area is acquired without any inevitable reason, the special provisions on one house for one household shall not apply.

(C) Where a house located in the Seoul Metropolitan Area is transferred to a local area outside the Seoul Metropolitan Area and a house located in the Seoul Metropolitan Area is transferred to another local area due to unavoidable reasons, such as working conditions, after acquiring a house located outside the Seoul Metropolitan Area without any inevitable reasons, the special provisions on one house for one household shall not apply.

2012Du20816 Revocation of Disposition of Imposing capital gains tax

XX

Head of the North Mine District Tax Office

Gwangju High Court Decision 2012Nu569 Decided August 30, 2012

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 appellant’s 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. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided

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