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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu69675 (20 September 20, 2017)
Title
(Trial Disorder) The argument that the Plaintiff is not a person to whom capital gains accrue is groundless.
Summary
In the event that the registration of ownership transfer of real estate has been completed (the main point of original trial), not only the third party but also the previous owner is presumed to have acquired ownership by legitimate grounds for registration.
Related statutes
Article 97 (Calculation of Necessary Expenses for Transfer Income)
Cases
Supreme Court-2017-Du 66725 Decided capital gains tax
Plaintiff and appellant
AA
Defendant, Appellant
O Head of tax office
original adjudication determination
Seoul High Court Decision 2016Nu69675 Decided December 20, 2017
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, but the allegation in the grounds of appeal is recognized as without merit under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal. It is so decided as per Disposition by the assent of all participating Justices on the bench.