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Case Number of the immediately preceding lawsuit
Suwon District Court 2010Guu12126 ( December 30, 2010)
Case Number of the previous trial
early 209 middle 4296 ( October 25, 2010)
Title
Whether the standard market price can be corrected by the false actual transaction price.
Summary
In the event that the actual transaction price is confirmed based on the false actual transaction price due to mistake as three houses for one household, it is reasonable to correct the tax base and tax amount of capital gains by using the transfer price confirmed under the proviso to Article 114 (4) of the Income Tax Act as the transfer price.
Cases
2011Nu5348 Revocation of Disposition of Imposing capital gains tax
Plaintiff and appellant
Park AA
Defendant, Appellant
Head of Si Tax Office
Judgment of the first instance court
Suwon District Court Decision 2010Guhap12126 Decided December 30, 2010
Conclusion of Pleadings
August 19, 2011
Imposition of Judgment
September 30, 2011
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of capital gains tax of 134, 216, and 600 won for the plaintiff on September 10, 2009.
Reasons
The reasons for this decision are as shown in the judgment of the first instance, and they are cited. Accordingly, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.