양도가액에서 양수자가 부담한 명도비용은 차감할 수 없음[국승]
Chuncheon District Court 2008Guhap1724, 209.22
early 208 Heavy1591 (2008.05)
Expenses incurred in relation to the surrender of name borne by the transferee from the transfer value shall not be deducted.
The issue of whether the transfer cost falls under the substance over form principle should be determined by whether the economic substance is a quid pro quo relationship with the transfer of the relevant asset regardless of the title, and as such, the account holder’s expenses incurred in relation to the transfer cannot be deducted.
The contents of the decision shall be the same as attached.
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 122,715,120 against the plaintiff on October 8, 2007.
1. Quotation of judgment of the court;
The court's reasoning concerning this case is as stated in the reasoning of the judgment of the court of first instance except for the following part among the judgment of the court of first instance. Thus, this Court's reasoning is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
○ Additional Judgment
Inasmuch as the Plaintiff alleged that there was no receipt of KRW 420,100,000,000 for the purchase price of the instant land separately from KRW 1.4 billion, the Plaintiff received KRW 422,00,000 from the Plaintiff, in full view of the overall purport of the entries and arguments in the evidence Nos. 3-1 through 3, No. 13-1, No. 13-2, No. 14-1, and No. 14-2, the Plaintiff received KRW 42,1,00,000 from the Ez. on July 5, 2007, separately from KRW 1.40,000,000 from KRW 1.42,000,000,000 for the purchase price of the instant land. The Plaintiff’s above assertion is insufficient to reverse the Plaintiff’s statement on behalf of the Plaintiff, and there is no other evidence to acknowledge
2. Conclusion
Therefore, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and it shall be dismissed as the plaintiff's appeal. It is so decided as per Disposition.