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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-51988 ( December 07, 2016)
Case Number of the previous trial
Seoul High-2014-0076 (Law No. 21, 2014)
Title
(C) If a non-resident disposes of a domestic house after the lapse of two years from his departure, the non-taxation of capital gains tax shall not apply.
Summary
(C) If a person who had been a non-resident disposes of a house in Korea since 2008 before the amendment of Article 154 (1) of the Enforcement Decree of the Income Tax Act (amended by February 9, 2006), the transfer income tax is levied on the non-resident.
Cases
2016du65473 Revocation of revocation of capital gains tax rectification
Plaintiff
LAA
Defendant
BB Director of the Tax Office
Imposition of Judgment
April 13, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Trial Procedure, or are deemed groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent