Seoul High Court 2012Nu9712 ( October 11, 2012)

Cho High Court Decision 2009Du4298 ( December 01, 2010)

We cannot accept the assertion that it is a partnership business contract which is not a sales contract.

In light of the fact that the land was transferred at the time of the tax investigation and the written confirmation that the transfer income tax was not reported, etc., the assertion that the land contract is not a sales contract but a partnership business contract cannot be accepted, and if the requirements for taxation of the transfer income tax are recognized, there is no special obstacle to the progress of administrative litigation on the disposition even if the

2012du26128 Disposition of revocation of capital gains tax imposition

IsaA

Head of Sungnam Tax Office

Seoul High Court Decision 2012Nu9712 Decided October 11, 2012

April 26, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined.

The court below rejected the Plaintiff’s assertion that the Plaintiff transferred the instant land to OB on the ground of the circumstances in its reasoning recognized by its adopted evidence, and otherwise, that the Plaintiff and OB concluded a club agreement with respect to the instant housing stable business. In light of the records, the court below’s above measures are just and there is no error in the misapprehension of legal principles as to the interpretation of expression of intent as alleged in the grounds of appeal. Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent

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