양도소득세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the court’s explanation concerning the instant case is the same as the reasoning of the judgment of the first instance (excluding the part pertaining to the judgment of the first instance) in addition to revising the corresponding part of the judgment of the court of first instance as stated in the following 2. Thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. The amended parts of paragraphs 2, 7-12 and 7-12 are as follows:
A person shall be appointed.
B. Around August 30, 2013, the Plaintiff reported the transfer income tax to the Defendant with the acquisition value of the farmland in this case as KRW 363,00,000,000, the transfer value of which is KRW 290,000. The Defendant: (a) deemed that the Plaintiff acquired farmland in this case from his specially related person at the time of acquiring the farmland in this case by deeming that the difference between KRW 46,551,120 and KRW 363,00,000, the acquisition value of the farmland in this case, is at least KRW 300,000,000, and at least 5/100 of the market price; and (b) accordingly, the Plaintiff deemed that the acquisition value of the farmland in this case was reduced unfairly due to transactions with the specially related person at the time of acquiring the farmland in this case by proxy around 16,50,516,516,516, and 165,510,56,5100.
On December 10, 2015, the Plaintiff issued a revised and notified the Plaintiff of KRW 86,895,910 (including additional taxes) of the transfer income tax for the year 2013.
(hereinafter “Disposition in this case”). The 3th 10th 10 Before the former Restriction of Special Taxation Act was amended by Act No. 13560, Dec. 15, 2015; hereinafter “former Restriction of Special Taxation Act”).
‘Faly-friendly’.
5 pages 8 to 6.0