양도소득세부과처분취소
1. Of the judgment of the first instance court, the part against the plaintiff falling under the order to revoke below shall be revoked.
Defendant.
1. The reasons why the court should explain this part of the disposition are the same as the corresponding part of the judgment of the court of first instance except for dismissal or addition as follows. Thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act, Article 420 of the Civil Procedure Act, and Article 420 of the Civil Procedure Act.
(hereinafter the meaning of the language used in this context is the same as the judgment of the court of first instance). The second five pages "1. 5" are "1. 1. 1. 2015" and "the real estate of this case" are "the land of this case".
Part 7 of the Second Part provides that "It shall be deemed that it constitutes a case in which the actual transaction price cannot be confirmed," and the Part 9 provides that "398,281,180 won" shall be added later (including additional duties).
The evidence No. 4 is added to the second 13-14 (based on recognition).
2. Whether the instant disposition is lawful
A. The court's explanation of this part of the plaintiff's assertion is the same as the corresponding part of the judgment of the court of first instance (from 17th to 3th 1th eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth
(b) The details of the relevant statutes are as shown in Appendix 1.
C. 1) In a case where a taxpayer submitted a sales contract concerning the acquisition and transfer, a transaction confirmation, and a certificate of seal impression, etc. as a document evidencing the actual transaction price at the time of acquiring the instant land, the tax authority should calculate gains on transfer based on the actual transaction price under each of the above sales contracts, barring special circumstances, such as that each of the above sales contracts was prepared differently from the actual transaction price. In such a case, the tax authority must prove that there are such special circumstances.
(see, e.g., Supreme Court Decisions 95Nu3183, Jun. 25, 1996; 2000Du6459, May 28, 2002). (b) oral arguments are made in the statement of evidence No. 5.