양도 당시 토지등소유자가 사업시행인가를 받은 경우에만 과세특례규정 적용됨 [국승]
Seoul Administrative Court 2010Gudan448 ( October 12, 2011)
early 209west3102 ( December 29, 2009)
Land owners at the time of transfer are subject to special taxation only when project implementation authorization is granted.
(As in the case of an urban environment rearrangement project implemented by the owners of land, etc. (as in the first instance judgment), the special provisions for taxation may apply only to the transfer of real estate to the owners of land, etc. who have obtained authorization for project implementation, and if no authorization for project implementation has been obtained at the
Article 85 of the Restriction of Special Taxation Act
2011Nu39570 Revocation of Disposition of Imposing capital gains tax
JAA
Head of Seodaemun Tax Office
Seoul Administrative Court Decision 2010Gudan4448 decided October 12, 2011
April 18, 2012
May 23, 2012
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's disposition of imposition of capital gains tax of KRW 000 on October 13, 2008 against the plaintiff on October 13, 2008 shall be revoked.
The reasoning of the judgment of this court is the same as that of the first instance court, and it 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. The judgment of the first instance is justifiable. The appeal filed by the