[양도소득세부과처분취소][미간행]
Plaintiff 1 and two others (Attorney Hwang Jong-sung et al., Counsel for the plaintiff-appellant-appellee)
The director of the tax office.
December 21, 2006
Seoul Administrative Court Decision 2005Guhap34725 decided June 22, 2006
1. The defendant's appeal is dismissed.
2. The costs of appeal are assessed against the defendant.
1. Purport of claim
The Defendant’s imposition of capital gains tax of KRW 274,047,740 on May 1, 2004 against Plaintiff 1, and KRW 490,651,570 on capital gains tax of KRW 1999 on Plaintiff 3 and KRW 360,918,370 on capital gains tax of KRW 199 on Plaintiff 2.
2. Purport of appeal
The judgment of the first instance is revoked. All of the plaintiffs' claims are dismissed.
The court's explanation about this case is identical to the statement No. 1 and No. 2 in the reasoning of the judgment of the court of first instance. Thus, the court's explanation is based on Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Therefore, the judgment of the court of first instance is legitimate, and the defendant's appeal is dismissed. It is so decided as per Disposition.
Judges Kim Tae-dae (Presiding Judge) Park Jae-dae (Presiding Judge)