Seoul High Court-2015-Nu-5672 (Law No. 29, 2016)

The ground of appeal on the ground of appeal is without merit or does not include the grounds prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Settlement of Traffic.

(C) The amount of the secured debt should be included in the acquisition value of the land because it is impossible to obtain the right of indemnity even if the right of collateral is cancelled or the secured debt of this case is repaid, and the secured debt of this case is additionally liable for the secured debt.

2016Du37652 Revocation of Disposition of Imposing capital gains tax

UO

OO Head of the tax office

March 29, 2016

June 23, 2016

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

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 do not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal of Supreme Court or are without merit. It is so decided as per Disposition by the assent of all participating Justices.