Seoul High Court 2012Nu11432 (Law No. 28, 2012.09)

Cho High Court Decision 2010Du2210 ( October 04, 2010)

(A) The approval agreement and the date of acquisition on the register, and the disposition of capital gains tax calculated on the acquisition value is legitimate.

(Summary) The approval seal contract is presumed to have been prepared in accordance with the sales contract between the parties, except in extenuating circumstances, and as long as the registration of ownership transfer has been made on the register, the procedure and the presumption that it is legitimate. There is no evidence to support the assertion that the acquisition of real estate was made in any amount different from the acquisition date on the register

2012du24931 Revocation of disposition of imposing capital gains tax

right XX

The head of Yangcheon Tax Office

Seoul High Court Decision 2012Nu11432 Decided September 28, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

As the petition of appeal filed by the Plaintiff did not state any grounds for appeal and did not submit a statement of grounds for appeal within the statutory period, Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal by the assent of all participating Justices

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