Seoul High Court 2011Nu21951 ( December 08, 2011)

Seocho 201west 1573 ( December 23, 2010)

(A) It shall not be recognized that any inevitable transfer for attending school is not allowed.

(The gist of the original trial) In light of the fact that there was no need to transfer an apartment for the purpose of attending school because the school was temporarily closed at the time of the transfer, and that even if the school was transferred in advance for the next school year, it cannot be deemed that there was no fact that the school was actually attending after the transfer of the apartment, and it cannot be deemed that there was any inevitable reason, such as entering school,

Article 154 of the Enforcement Decree of Income Tax Act

2012du225 Revocation of disposition of imposing capital gains tax

XX

Head of Seodaemun Tax Office

Seoul High Court Decision 2011Nu21951 Decided December 8, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Since the Plaintiff did not state the grounds of appeal in the petition of appeal and did not submit the appellate brief within the statutory period (the legal brief submitted by the Plaintiff was received on January 31, 2012 after the expiration of the statutory period). It is so decided as per Disposition by the assent of all participating Justices, in accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final