Seoul High Court 2012Nu15069 ( November 14, 2012)

Cho High Court Decision 201Do2205 (Law No. 11, 2011)

Since the contract of sale appears to have been terminated by agreement, this disposition is illegal because it is not a pre-sale.

(Summary) In light of the following: (a) there is no sales contract prepared between the Plaintiff and the final buyer and there is no document verifying the seller; (b) there is no evidence to deem that gains from transfer accrue to the Plaintiff; and (c) the amount deposited into a deposit account in the name of the Plaintiff is consistent with the sales price that was returned at the time of the cancellation of the sales contract, the disposition that the Plaintiff

2012du2792 Revocation of disposition of imposing capital gains tax

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Head of Geumcheon Tax Office

Seoul High Court Decision 2012Nu15069 Decided November 14, 2012

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case, the judgment of the court below, and the grounds of appeal by the appellant are examined, and 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 the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by

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