확인된 실지양도가액으로 양도소득세를 부과한 처분은 적법함 [국승]
Seoul Administrative Court 201Gudan2869 ( October 20, 2011)
Cho High Court Decision 2010west068 ( November 04, 2010)
Dispositions imposing capital gains tax on the confirmed actual transfer value are legitimate.
(The same as the judgment of the first instance court) The disposition imposing capital gains tax is legitimate on the transfer value by using the actual transfer value confirmed not the standard market price as the transfer value because the value reported is different from the fact.
Article 96 of the Income Tax Act
2011Nu28525 The revocation of the disposition to impose capital gains tax
Section AA
head of Sung Dong Tax Office
Seoul Administrative Court Decision 2011Gudan2869 decided July 20, 2011
November 30, 2011
January 11, 2012
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The decision of the first instance shall be revoked, and the imposition of capital gains tax of KRW 15,843,93, and 930, which the defendant imposed on the plaintiff on September 1, 2009, shall be revoked.
The reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, thereby citing it pursuant to Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act. The judgment of the court of first instance