[양도소득세부과처분취소][판례집불게재]
Kim Jin-hun (Attorney Park Jong-hun, Counsel for the plaintiff-appellant)
The Head of Namsan Tax Office
June 13, 1983
The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
The plaintiff's attorney shall revoke the disposition of imposition of capital gains tax of KRW 17,730,00 and KRW 3,546,000 for the defendant's June 15, 1982 against the plaintiff as of June 15, 1982 (the disposition of capital gains tax of KRW 25,200,000, KRW 5,040,000, KRW 730,000, KRW 730,000 for the defendant's defense against the plaintiff as of June 15, 1982) (the disposition of imposition of capital gains tax of KRW 3,750,00, KRW 746,00 for the defendant's defense against the plaintiff as of June 15, 1982). The judgment of the court below shall be revoked that the defendant's lawsuit cost exceeds the amount of capital gains tax of KRW 3,750,00, KRW 750,00 for the defendant's defense.
Subparagraph 1-1 (Notice of Decision) 1-2 (Notice of Decision) 1-1-2 (Notice of Decision) 1-1, 2-3 (Written Decision) 1-1-2)-2-3 (Application for Authorization)-2-4 (Application for Authorization for Transfer Income Tax) 2-5 (No. 7)-2-7)-2-7 (Application for Authorization for Transfer Income Tax) 1-1-3 (No. 6), 000, 10-700, 1000, 300-700, 190-700, 100-7, 197, 1982-7, 100-7, 190-7, 100, 100-7, 100-7, 300-7, 190-7, 100-7, 300-7, 300-1,000.
First of all, since Article 23 (1) 3 of the Income Tax Act provides 00 of the transfer income tax base of the plaintiff's 00 and 10 of the transfer income tax base of the above 10 of the transfer income tax (the above 100 of the transfer income tax base of the plaintiff's 10 of the transfer income tax) and the 10 of the transfer income tax base of the above 00 of the transfer income tax (the above 10 of the transfer income tax base of the 100 of the transfer income tax base of the above 10 of the transfer income tax base of the 00 of the transfer income tax base of the above 10 of the 1980 of the transfer income tax base of the 10 of the above transfer income tax base of the 10 of the 10 of the transfer income tax base of the 10 of the above transfer income tax base of the 10 of the above transfer income tax base of the 10 of the 1981 of the above transfer income tax base of the 10 of the above 40 of the transfer income tax base
Thus, the defendant's disposition of this case is lawful. Thus, the plaintiff's claim of this case seeking the revocation of all or part of the disposition of this case is without merit. It is decided as per Disposition with the plaintiff's expense.
July 4, 1983
Judges Kim Jong-ju (Presiding Judge)