구 조세특례제한법 제99조의3 적용시 감면 부분 해석사항은 당연무효에 해당하지 아니함.[국승]
Seoul Administrative Court-2015-Gu Group-6059 ( October 06, 2016)
When applying Article 99-3 of the former Restriction of Special Taxation Act, the partial interpretation of the tax reduction does not fall under the invalidation of the tax reduction.
In order for a defective administrative disposition to be null and void as a matter of course, it should be objectively clear that the defect is a serious violation of the important part of the law and regulations.
Restriction of Special Taxation Act Article 99-3 (Special Taxation for Transfer Income Tax on Purchasers of Newly-Built Houses)
2016Nu4368 Action to nullify the imposition of capital gains tax
AA
The director of the tax office
August 16, 2016
September 13, 2016
1. The plaintiff's appeal is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The judgment of the first instance court is revoked. On May 8, 2012, the defendant confirmed that the imposition of capital gains tax of KRW 87,652,280 against the plaintiff on May 8, 2012 is invalid.
1. Quotation of judgment of the first instance;
The reasoning for the court's explanation on this case is the same as that for the judgment of the court of first instance, and thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.