Seoul High Court 2009Nu27710 ( October 15, 2011)

National High Court Decision 2007west1455 (Law No. 21, 2007.09)

(ps) Where a joint businessman has not received any capital gains from his/her share ratio, the ownership of the capital gains;

(b) Even if a joint business operator fails to receive his/her share of capital gains from the joint business operator, only the other joint business operator has a right to claim a profit distribution under the agreement, and the amount of capital gains shall be attributed to himself/herself

2011Du4275 Revocation of Disposition of Imposing capital gains tax

-Appellant

HongA

-Appellee

○ Head of tax office

Seoul High Court Decision 2009Nu27710 Decided February 15, 201

All appeals are dismissed.

The costs of appeal are assessed against each appellant.

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 under Article 5 of the same Act. It is so decided as per Disposition by the assent

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,