Changwon District Court 201Guhap2505 (2013.09)

Cho High Court Decision 2010Du3784 (O6.03)

It is recognized that the profit from resale has been realized through unregistered transfer, not brokerage commission.

(1) It is reasonable to view that: (a) the fact that the entire process of real estate transactions was supervised; (b) the fact that the purchase price is deemed to have been paid to the pre-owner; and (c) the fact that the profit accrued from the sale and purchase is paid as an intermediary fee in a high amount under social norms is difficult to obtain and rather, realizing gains from resale through unregistered transfer.

(C)The revocation of the disposition imposing capital gains tax

AA

Head of Changwon Tax Office

Changwon District Court Decision 201Guhap2505 Decided February 9, 2012

June 13, 2013

August 22, 2013

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The imposition of the capital gains tax OOOO on May 24, 2010 by the defendant against the plaintiff shall be revoked.

1. Quotation of judgment of the first instance;

This Court's explanation on this case is the same as the part of the reasoning of the judgment of the court of first instance, except for the reasons why the court gives rise to the second instance court's second instance's second instance's second instance's second instance's second instance's second instance's second instance's second instance's second instance's second instance's second instance's second instance's second instance's second instance's second instance's

2. Conclusion

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