Seoul High Court 2010Nu14178 (Seoul High Court 201.05.20)

early 2009west062 ( December 23, 2009)

(Trialless Conduct) Fraudulent Act of sale and purchase (sale contract)

(C) If a corporation, which is a company that newly built and sold a commercial building, has sold the commercial building and an officetel to its relative to the representative director and his relative in order to avoid the tax liability due to sale of the commercial building, it constitutes a fraudulent act.

2011Du13125 Revocation of Disposition of Imposing capital gains tax

Song XX

head of Sung Dong Tax Office

Seoul High Court Decision 2010Nu14178 Decided May 20, 201

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 by the appellant are not included in the grounds provided for 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.,