Seoul High Court 2014Nu47206 ( October 23, 2014)

Seocho 2013west 3107 ( October 24, 2013)

(D) The disposition of this case is unlawful in the disposition of this case that the purchase price is not the profit of the plaintiff, and only the transfer of ownership is made later.

(Summary) The Plaintiff did not receive any compensation for delay or interest due to delay of transfer of ownership, and the disposition of this case on the premise that the Plaintiff was taking a certain interest because it did not receive any compensation for delay or interest due to delay of transfer of ownership. The disposition of this case is unlawful and ordered to cancel all global income tax

Article 16 of the Income Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by