beta
Case Number of the immediately preceding lawsuit
Suwon District Court 2014Gudan32343 ( January 20, 2016)
Case Number of the previous trial
Examination-transfer-2013-025 (2014.03)
Title
Whether the ownership transfer cause of the instant real estate is sale, payment in kind, or exchange;
Summary
Since the instant real estate prepared an exchange contract, which is a disposal document, and there exists an agreement between the parties on the actual exchange, it is reasonable to deem that the ownership was transferred by exchange.
Related statutes
Article 96 (Calculation of Gains on Transfer)
Cases
Seoul High Court 2016Nu34778 (Law No. 21, 2016.09)
Plaintiff and appellant
OOO et al.1
Defendant, Appellant
○ Head of tax office
Judgment of the first instance court
Suwon District Court Decision 2014Gudan32343 Decided January 20, 2016
Conclusion of Pleadings
oly 2016.17
Imposition of Judgment
2016.21
Text
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
Purport of claim and appeal
The judgment of the court of first instance shall be revoked. Each disposition of KRW 220,483,620 (including additional tax; hereinafter the same shall apply) and KRW 210,463,690 (including additional tax; hereinafter the same shall apply) of the capital gains tax for the year 2009 vested in the plaintiff Park 0-dong on November 11, 2013, rendered by the defendant to the plaintiff Park 0-dong and the plaintiff Park 0-dong
Reasons
1. Quotation of judgment of the first instance;
Article 8(2) of the Administrative Litigation Act, and Article 8(2) of the Civil Procedure Act, on the grounds of this Court’s judgment.
It shall be quoted in accordance with the main sentence of Article 420 of the Private Litigation Act.
2. Conclusion
The judgment of the first instance is justifiable. All appeals filed by the plaintiffs are dismissed.