양도 자산의 취득시기는 대금을 청산한 날로 보는 것임[국승]
Seoul Administrative Court 2008Guhap14791 ( November 06, 2008)
Examination Transfer 2007-0186 ( December 24, 2007)
The time of acquisition of transferred assets shall be deemed the date of liquidation of the price.
The assertion that the time of the winning sale of apartment should be the time of acquisition is only applicable to the case where the person who entered into a contract for the sale of real estate transfers the right to the contract concerned (so-called the resale of the right to sell apartment, not to the transfer of the right to sell apartment, and transfers it
The contents of the decision shall be the same as attached.
The plaintiff's appeal is dismissed.
Expenses for appeal shall be borne by the plaintiff.
Purport of claim and appeal
The judgment of the first instance is revoked. The defendant's disposition of imposition of KRW 3,022,90 against the plaintiff on April 16, 2007 shall be revoked.
1. Quotation of judgment of the first instance;
This Court's reasoning is as stated in the first instance court's decision, except for the modification to "the first instance court's first instance court's second instance court's second instance court's second instance court's second instance court's first instance court's second instance court's first instance court's second instance court's first instance court's second instance court's first instance court's first instance court's first instance court's first instance court's first instance court's first instance court's first instance court's first instance court's first instance court's second and fourth
2. Conclusion
Therefore, the plaintiff's claim of this case 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, and it is so decided as per Disposition.