사업과 직접 관련이 있다고 인정할 만한 상당한 이유가 있는 토지에 해당하지 아니함[국승]
Suwon District Court 2010Guhap15729 (O8, 2011)
National Tax Service Review and Transfer 2010-0137 (2010.07)
land that has reasonable grounds to believe that it is directly related to the business
(1) The application of an unfair under-reported additional tax rate is lawful for the following reasons: (a) the transfer price of land was used for the business operation fund that takes place in another place; and (b) the land was not deemed to have a direct relation to the business; and (c) a false sales contract was prepared and under-reported transfer income
Article 104-3 of the Income Tax Act
2011Nu37819 Revocation of Disposition of Imposing capital gains tax
XX Kim
Head of Suwon Tax Office
Suwon District Court Decision 2010Guhap15729 Decided September 8, 2011
April 19, 2012
May 10, 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 part of the Defendant’s imposition of capital gains tax belonging to the year 2007 against the Plaintiff on November 1, 2009 exceeds KRW 000,000, shall be revoked.
The reason for the judgment of the court of first instance is reasonable, and therefore, it is accepted as the reason for the judgment in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act (However, the relevant Acts and subordinate statutes of the judgment of the court
The plaintiff's appeal is dismissed for lack of reason.