환매대금을 청산한 날을 취득일로 본 처분은 적법함[국승]
Seoul Administrative Court 2010Gudan19594 (201.02.09)
Seocho 2010west 1655 (Law No. 29, 2010)
This disposition is legitimate on the date of liquidation of the repurchase price.
In full view of the fact that the transfer of land does not become null and void, the disposition rejecting a request for rectification of transfer income tax on the ground that the date of liquidation of the redemption price should be deemed the acquisition day is lawful.
2011Nu12186 Revocation of disposition of refusal to request capital gains tax rectification
AAAA Large-Parental Association
Director of the District Office
Seoul Administrative Court Decision 2010Gudan19594 decided February 9, 2011
August 30, 2011
November 1, 2011
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. On February 11, 2010, the defendant revoked the disposition rejecting a request for correction of capital gains tax against the plaintiff.
The court's reasoning is the same as the part of the reasoning of the judgment of the court of first instance. Thus, it shall accept it as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act. Thus, the plaintiff's claim is without merit. The judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition