2005.12.27 토지 및 건물의 매매대금은 9억원으로 인정되며, 이 매매계약이전에 토지 일부를 매수하였다고 인정할 수 없음[국승]
Seoul Administrative Court 2014Gudan4231 (Law No. 115, 2015)
2013west 3915 ( December 17, 2013)
The purchase price of land and buildings on December 27, 2005 shall be 900 million won, and it shall not be deemed that part of the land was purchased before the sales contract was made.
Since it cannot be deemed that a part of the land was purchased before the sales contract was concluded on December 27, 2005, the acquisition price shall be deemed 2/3 of the actual transaction price required for the acquisition of the land and building in this case.
Article 97 (Calculation of Necessary Expenses for Transfer Income)
2015Nu34719 Revocation of disposition rejecting capital gains tax rectification
Gangwon A
O Head of tax office
October 22, 2015
November 26, 2015
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Cheong-gu Office
The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 131,593,480 against the plaintiff on February 1, 2013 by the defendant shall be revoked.
1. Quotation of judgment of the first instance;
This court's reasoning is identical to the reasoning of the first instance court's decision, except for adding "the plaintiff" to "after the first instance court's second instance judgment," and therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Conclusion
Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.