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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-60609 (Law No. 26, 2017)
Title
Since the substance of transfer registration is by sale, disposition based on transfer is illegal.
Summary
Since the transfer registration of ownership is not by means of transfer, but by sale, the disposition of this case based on transfer is unlawful.
Related statutes
Article 88 (Definition of Transfer)
Cases
2017Du48659 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
OO
Defendant-Appellee
O Head of tax office
Judgment of the lower court
Seoul High Court Decision 2016Nu609 Decided May 26, 2017
Imposition of Judgment
2017.09.07
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as