Seoul High Court-2017-Nu-7788 (Law No. 18, 20187)

(D) The second sale contract of this case is on the extension of the first sale contract.

The interpretation of declaration of intent should be reasonably interpreted in accordance with logical and empirical rules and the common sense of society by comprehensively taking into account the contents of the text and the motive and circumstances leading up to the expression of intent, the purpose and genuine intent to be achieved by the parties concerned, etc.

Article 96 of the Income Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. The appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided as per Disposition

November 29, 2018