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 judgment of the court in this case concerning the acceptance of the judgment of the court of first instance is as follows, and the part of the judgment of the court of first instance concerning the plaintiff's new assertion is identical to the part concerning the reasoning of the judgment of the court of first instance, except for further determination under paragraph (2) of this Article, since the plaintiff emphasizes that the judgment of the court of first instance has been concluded again in this court or determined newly, it is acceptable as it is
(1) In addition, the court of first instance that rejected the Plaintiff’s assertion, even if the Plaintiff’s assertion was not significantly different from the Plaintiff’s assertion in the first instance trial, and even if all of the evidence presented in the first instance trial and this court were examined, the judgment of the court of first instance that rejected the Plaintiff’s assertion is justifiable). On the second half below, “3,626,718,280 won” was “3,638,000 won” and “3,638,000,000 won” was “3,638,70,6444 won,” respectively.
5 Under the 5th page, the following shall be followed from the 7th "Therefore," to the 7th "no reason".
In cases where a title truster, who is a taxpayer, applies for the deferment of taxation, etc. under the name of a title truster and a title trustee who is a third party who is not a taxpayer, occurs, and thus, it is difficult to view that both are essentially identical in applying Article 38(1) of the former Restriction of Special Taxation Act, etc. Therefore, the same effect as the Plaintiff’s application for the deferment of taxation, which was filed by a title trustee, cannot be recognized. Accordingly,
2. Additional determination
A. In the event that the person liable to pay the Plaintiff’s assertion 1 files an application for deferred taxation of gains from an all-inclusive share swap, etc., the effect of the application is limited to all shares owned by the relevant taxpayer, so even if the Plaintiff applied for deferred taxation of some of the shares owned by him/her, that effect is the title trust