beta
Case Number of the immediately preceding lawsuit
Seoul High Court 2010Nu841 (Law No. 19, 2011)
Case Number of the previous trial
Cho High Court Decision 2007No4546 (Law No. 14, 2008)
Title
(Reorder of Hearing) The provision of special taxation shall apply only when the owners of land, etc. have received project authorization at the time of transfer.
Summary
(C) The provisions of special taxation can only be applied to the urban environment rearrangement project implemented by the owners of land, etc. only when real estate has been transferred to the owners of land, etc. who have received project implementation authorization at the time of transfer.
Cases
2011Du19413 Revocation of disposition rejecting capital gains tax rectification
Plaintiff-Appellant
KoreaA
Defendant-Appellee
Head of Mapo Tax Office
Judgment of the lower court
Seoul High Court Decision 2010Nu841 Decided July 19, 2011
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
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 on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided