Seoul High Court 2010Nu2007 ( October 19, 2010)

(Incompetence of Trial) If the amount of compensation for expropriation is deposited and paid to the creditors, capital gains tax liability

(Summary of the Judgment of the Supreme Court) Even in cases where the compensation for expropriation was deposited and paid to the creditors, the plaintiff's position would have caused a decrease in the amount of liabilities.

2010Du25794 Revocation of Disposition of Imposing global income tax, etc.

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〇〇세무서장

Seoul High Court Decision 2010Nu2007 Decided October 19, 2010

The appeal is 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 by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to 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.,