사업장의 순자산가액을 계산하면서 위 사업장의 사업과 직접 관련이 없는 부채라고 보아 이를 제외한 것은 정당함[국승]
Suwon District Court-2016-Gu Group-8092 (2017.03.08)
In calculating the net asset value of the business place, it is reasonable to exclude liabilities not directly related to the business of the business place.
The carried forward taxation of capital gains tax applies to each workplace, so it is consistent with the purpose of the carried forward taxation of capital gains tax to exclude assets or liabilities not directly related to the workplace from the calculation of the net asset value of the workplace even where an individual carries on various businesses.
Carry-over taxation of capital gains tax on the conversion into a corporation under Article 32 of the former Restriction of Special Taxation Act
2017Nu42363 Revocation of Disposition of Imposing capital gains tax
OraA
○ Head of tax office
Suwon District Court Decision 2016Gudan8092 Decided March 8, 2017
2, 2017.22
December 15, 2017
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 capital gains tax for the year 2010 against the plaintiff on March 1, 2016***.
1. Quotation of the reasons for the judgment of the first instance;
This judgment is based on the reasoning of the judgment of the court of first instance, except for dismissal, deletion, or addition of the following, and therefore, it is reasonable to accept it as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
○ 2, 16, 17 pages “The net asset value of the instant place of business falls short of the capital of the instant corporation” are as follows: “The capital of the instant corporation falls short of the net asset value of the instant place of business.”
○ 3, 10, and 11 are "the existence of the obligation" as "the existence of the obligation".
○ 6.0.0.0.00..................
The ○ 6th 5th 6th 5th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th
○ 6. 6. 13. The following shall be added:
"Carryover taxation of capital gains tax" applies to each workplace, so it is consistent with the purpose of taxation carried forward of capital gains tax to exclude assets or liabilities that are not directly related to the workplace from the calculation in calculating the net asset value of the workplace even where an individual carries on various businesses.
○ 7 6 pages 6. The following shall be added:
"If the debt amount of this case can be deducted on the ground that it is not directly related to the business of the workplace of this case, but constitutes the debt amount of the workplace of this case, the asset corresponding to the debt amount of this case should be added to the asset amount in calculating the net asset value of the workplace of this case in light of the fact that the net asset value of the said workplace of this case must be succeeded as it is to the newly established corporation. Therefore, considering this, the corporate capital of this case still falls short of the net asset value of the workplace of this
○○ 8, 14, “ difficult” is added to “(see Supreme Court Decision 2012Du11607, Sept. 27, 2012).”
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. It is so decided as per Disposition.