대출금승계대가는 분양권양도의 대가로 양도가액에 포함됨[국승]
Seoul Administrative Court-2017-Gu Group-5896 (Law No. 23, 2017)
Examination-transfer 2016-012 ( December 21, 2016)
The succession price of loans is included in the transfer price in return for the transfer price of sales right.
The transfer price of loans received from the transferee of the right to sell shall constitute a transfer price including the price of the transfer of the right to sell.
Article 96 of the Income Tax Act
Seoul High Court-2018-Nu71910 Revocation of Disposition of Imposing capital gains tax
Park AA
s. Head of the tax office
August 23, 2017
February 13, 2018
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. The imposition of capital gains tax of KRW 5,414,90 (including additional tax) for the Plaintiff on April 11, 2016 by the Defendant shall be revoked.
The reasoning for the judgment of this court in this case is as follows: (a) the right to sell this case constitutes a right to acquire real estate under Article 94(1)2(a) of the Income Tax Act; and (b) the reasoning for the judgment of the court of first instance is the same, except for the addition of “the right to acquire real estate” under Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.