양도시기 당시 양도채권이 회수불능된 경우 양도소득세를 부과할 수 없음[각하]
Supreme Court Decision 2009Du23785 (Law No. 13, 2010)
early 2007west3011 ( October 22, 2007)
No capital gains tax may be imposed if the transferred claim becomes irrecoverable at the time of transfer.
Income tax may not be imposed on a transferred claim, if it becomes impossible to recover even if it is based on the time of transfer and it becomes objectively obvious that the income in the future is no longer feasible.
The contents of the decision shall be the same as attached.
1.The decision of the first instance shall be revoked.
2. The action of this case shall be dismissed.
3. The total costs of the litigation shall be borne by the defendant.
1. Purport of claim
The defendant's disposition of imposition of capital gains tax of KRW 421,849,570 against the plaintiff on October 1, 2006 is revoked.
2. Purport of appeal
The part against the plaintiff in the judgment of the court of first instance shall be revoked, and the part of 74,093,790 won in the disposition of imposition of capital gains tax of 421,849,570 against the plaintiff on October 1, 2006 shall be revoked.
1. Whether a disposition is lawful;
In full view of the purport of the entire pleadings in the statement Nos. 1-1 and 7 of the evidence Nos. 1-7, the defendant imposed and notified capital gains tax of KRW 421,849,570 on the plaintiff on October 1, 2006 (hereinafter referred to as the "disposition of this case"), and it can be recognized that the disposition of this case was revoked ex officio on August 23, 2010, which is pending in the trial of this case.
On the other hand, if an administrative disposition is revoked, the disposition becomes retroactively null and void, and thus, the lawsuit of this case seeking the cancellation of the disposition of this case which has already become null and void is unlawful as there is no benefit of lawsuit.
2. Consultations
Therefore, the lawsuit of this case is dismissed as illegal and unfair, and the judgment of the court of first instance is revoked and dismissed as it is unfair, and the total cost of the lawsuit of this case shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act, and it is so decided as per Disposition.