Seoul High Court 2010Nu37294 (Law No. 2011.05)

(C) The provision of special taxation is not applicable to the transfer of real estate before obtaining the authorization for project implementation.

(Summary of the Judgment of the Supreme Court) Although the non-party company was preparing for the urban environmental improvement project as the owner of the land, etc. at the time of the transfer of the real estate, the disposition of taxation is legitimate, since the transfer of the real estate was not subject to

2011Du18472 Revocation of Disposition of Imposing capital gains tax

The AA

The head of Yangcheon Tax Office

Seoul High Court Decision 2010Nu37294 Decided July 5, 2011

All appeals are 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. However, the grounds of appeal on the 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, and all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided