Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2014Gudan4231 (Law No. 115, 2015)
Case Number of the previous trial
2013west 3915 ( December 17, 2013)
Title
The purchase price of land and buildings on December 27, 2005 shall be 900 million won, and it shall not be deemed that part of the land was purchased before the sales contract was made.
Summary
Since it cannot be deemed that a part of the land was purchased before the sales contract was concluded on December 27, 2005, the acquisition price shall be deemed 2/3 of the actual transaction price required for the acquisition of the land and building in this case.
Related statutes
Article 97 (Calculation of Necessary Expenses for Transfer Income)
Cases
2015Nu34719 Revocation of disposition rejecting capital gains tax rectification
Plaintiff
Gangwon A
Defendant
O Head of tax office
Conclusion of Pleadings
October 22, 2015
Imposition of Judgment
November 26, 2015
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Cheong-gu Office
The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 131,593,480 against the plaintiff on February 1, 2013 by the defendant shall be revoked.
Reasons
1. Quotation of judgment of the first instance;
This court's reasoning is identical to the reasoning of the first instance court's decision, except for adding "the plaintiff" to "after the first instance court's second instance judgment," and therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Conclusion
Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.