Busan High Court (Chowon) 2011Nu1040 (Law No. 26, 2012)

Cho High Court Decision 2010Du0423 (Law No. 29, 2010)

It is recognized that the money was received from the purchaser as the name of transfer income tax, etc., and it is included in the transfer value.

In full view of the fact that the purchaser agreed to bear part of the capital gains tax at the time of the sale and purchase of real estate, and the fact that the purchaser prepared a written confirmation that he received the outstanding amount from the purchaser, it shall be deemed that the outstanding amount was paid by the purchaser.

2012Du19540 Revocation of Disposition of Imposing capital gains tax, etc.

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Head of Jinju Tax Office

Busan High Court (Chowon) Decision 2011Nu1040 decided July 26, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining all of the records of this case, the judgment of the court below and the grounds of appeal, it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

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