양도소득세부과처분(가산세 포함) 무효확인
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1...
1. The reasoning of the judgment of the court of first instance is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, since the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for the following matters:
Each "this Court" of 2nd 13th 13th 3th 1st 3th 4th 2nd 2nd 3th 2nd 3th 2nd 2
3. The 12th page "(including additional tax)" shall be raised as "(including additional tax; hereinafter referred to as "the capital gains tax of this case")".
Article 26-2 (2) 2 of the Framework Act on National Taxes shall be changed to "Article 26-2 (2) 1 of the Framework Act on National Taxes."
8th 8th 8th 7th 7th 8th 7th 8th 7th 8th 8th 8th 8th 8th 8th 8th 8th 8th 8th 8th 8th 8th 8th 8th 200 “the Defendant deemed the instant expropriation compensation as interest income, not capital gains, and thus revoked the notice of advance notice of capital gains tax assessment as of October 15, 2009.” The instant disposition results in infringing the legal stability of the taxpayer, and passing the risk of the legal assessment of the instant expropriation compensation to the Plaintiff.
2. In conclusion, the plaintiff's primary claim is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.