TITLE	¡¼Syllabus of Latest Opinion¡½ Supreme Court Decision 2024Du65911 Decided May 15, 2025 ¡¼Revocation of Imposition of Capital Gains Tax¡½ [full Text]
Summary
¡¼Main Issue and Holding¡½ Reference time for determining the tax jurisdiction (held: time at which a tax disposition has been made), and laws based on which the tax jurisdiction or the place of tax payment is determined in a case where the Republic of Korea, the source country, is recognized to have the authority to impose taxes, such as in a case involving capital gains tax on the sale of real estate, even in accordance with tax treaties,(held: domestic tax law)

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