분양권 전매 과정에서 발생한 손해배상금은 양도소득에서 차감하지 아니함[국승]
Seoul Administrative Court 2010Gudan10948 ( November 17, 2010)
Cho High Court Decision 2010Du0354 (Law No. 21, 2010)
Compensation incurred in the course of resale of the right to sell shall not be deducted from capital gains.
Where the sale right has been resold through several persons, but the liability for damages has been omitted in the course of the last change of name, since there is no legal relationship between damages due to default or tort and capital gains, the amount of damages shall not be deducted from the transfer value or deducted from the acquisition value as necessary expenses.
2011Nu2813 Revocation of Disposition of Imposing capital gains tax
XX
O Head of tax office
Seoul Administrative Court Decision 2010Gudan10948 decided November 17, 2010
July 19, 2011
September 20, 2011
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 shall revoke the disposition of imposition of capital gains tax of KRW 209,466,250 against the plaintiff on September 16, 2009.
The reasoning for the court's reasoning for this case is that the plaintiff's transfer of the right of sale in this case to the know-how is impossible to perform the duty of change of the name of the buyer in this case by transferring the right of sale in this case to the know-how, and the compensation amount of KRW 330 million was returned to the plaintiff as a result of the plaintiff's transfer of the right of sale in this case, and the above KRW 330 million cannot be deemed to have been reverted to the plaintiff. However, since the plaintiff's transfer of the right of sale in this case to the know-how is only compensation due to the plaintiff's default or tort, since the plaintiff's transfer of the right of sale in this case to the know-how was paid to the know-how, it cannot be deemed to have legal relations with the transfer income in this case's transfer of the right of sale in this case to the above 330 million won, since the plaintiff's transfer of the right to sale in this case to the know-how cannot be accepted as the plaintiff's transfer of the right to sale in this case's non-performance or transfer.
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.