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Case Number of the immediately preceding lawsuit
Seoul High Court 2012Nu35759 (2013.05.10)
Case Number of the previous trial
early 201J 2461 ( November 02, 2011)
Title
(F) The point at which the possession of the property exchanged is transferred is the time of acquisition. (C) The point at which the possession is delivered shall be the time of acquisition.
Summary
(C) The date of the actual acquisition of the right to dispose of the building by taking over the collateral security debt established on the exchange real estate and acquiring the right to dispose of the building completely by taking over the possession of the building. The date of actual acquisition of the right to dispose of the building is legitimate.
Cases
2013Du11918 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
AAA
Defendant-Appellee
Head of Sungnam Tax Office
Judgment of the lower court
Seoul High Court Decision 2012Nu35759 Decided May 10, 2013
Imposition of Judgment
September 26, 2013
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 argument on the grounds of appeal does not include the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or is deemed groundless, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent