Suwon District Court 201Gudan806 (No. 26, 2011)

early 2010 Heavy2181 ( December 23, 2010)

Since it is recognized that the representative director of a corporation has acquired the actual land, this disposition is legitimate as the person to whom the capital gains accrue.

(1) It is difficult to see that the representative director of a corporation has purchased the land or acquired the land before the date on which the corporation acquired the land because of the fact that the representative director of the corporation completed the ownership transfer transfer due to the sale of the land after the closure of the corporation and the fact that the debtor was established as the representative director after the completion of the

2011Nu37840 Revocation of Disposition of Imposing capital gains tax

XX

Head of the Pakistan Tax Office

Suwon District Court Decision 2011Gudan806 Decided September 26, 2011

May 4, 2012

June 22, 2012

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Pursuant to the claim and the purport of appeal

The judgment of the first instance shall be revoked. The defendant's disposition of imposing capital gains tax of KRW 000 and penalty tax of KRW 000,000 against the plaintiff on December 1, 2009 shall be revoked.

The reasoning of this court's judgment is the same as the part of the reasoning of the judgment of the court of first instance, and thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.