Seoul High Court 2010Nu9855 (Law No. 17 March 2011)

Cho High Court Decision 2008Du3475 (Law No. 30, 2009)

(F) If the registration of ownership transfer has been made, the procedure and cause shall be presumed to be legitimate.

(Summary) If a registration of ownership transfer has been made on the registry of real estate, the assertion that there is real acquisition value through a transaction is not trustable by relevant evidence, unless the registration of ownership transfer has been made on the ground of the donation, as long as the registration of ownership transfer has been made on the registry of real estate.

2011Du8161 Revocation of Disposition of Imposing capital gains tax

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O Head of tax office

Seoul High Court Decision 2010Nu9855 Decided March 17, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining the judgment below in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure.

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

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.,