Seoul High Court 2011Nu33718 (Seoul High Court 2012.04.25)

Early High Court Decision 2008J 3428 (Law No. 15, 2010)

(A) purchase of land and resale of unregistered land is recognized.

In full view of the fact that the sales contract states as a purchaser under the sales contract, and the fact that a written confirmation confirming that the purchaser purchased the land at the time of the tax investigation to purchase the land and obtain gains gains from resale and then signed and sealed it on the end of the same content can be recognized that the purchase of the land and the unregistered resale has been made.

2012Du1147 Revocation of Disposition of Imposing capital gains tax

XX Kim

Deputy Director of the Tax Office

Seoul High Court Decision 2011Nu33718 Decided April 25, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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 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