Seoul High Court 2012Nu14684 (Seoul High Court 2013.021)

Early High Court Decision 201J 1244 (Law No. 1011.09)

The transfer value of the right to sell in lots is based on the actual transaction value, and it is applied 10 years of the exclusion period of imposition by preparing and submitting a double contract.

(The main point of view) Since the transfer value of the right to acquire real estate, such as the right to sell, is stipulated to be based on the actual transaction price, the argument that the transfer value of the right to sell should be the standard market price cannot be accepted, and as long as the double contract is prepared and submitted actively, it constitutes fraud and other illegal acts, the exclusion period of imposition is ten years.

2013du6831 Revocation of disposition of imposing capital gains tax, etc.

Park AA

port of origin

Seoul High Court Decision 2012Nu14684 Decided February 21, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and original island judgments and appellate brief were examined, but the argument on the grounds of appeal by appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or it is recognized that there is no reason, and the appeal is dismissed in accordance with Article 5 of the 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