Seoul High Court 2011Nu28754 (Law No. 13, 2012)

National Tax Service Review and Transfer 2010-0209 ( October 12, 2010)

(ps) The title trust of an apartment to Chokdong constitutes three housing owners per household, which is the title trust of the apartment.

(C) A disposition that is imposed by applying a heavy taxation rate of 60% on the same premise shall be deemed lawful, in order to avoid heavy taxation of capital gains tax pursuant to three houses for one household.

2012du10260 Revocation of disposition of imposing capital gains tax

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Head of the High Tax Office

Seoul High Court Decision 2011Nu28754 Decided April 13, 2012

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by

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