Suwon District Court 2013Gudan633 (O1.27)

General consultation that a tax official gives to a civil petitioner can not be regarded as a public statement of opinion.

In full view of all the evidence submitted by the Plaintiff, it is insufficient to recognize that a tax official has made a statement of opinion meeting the above requirements, and there is no other evidence to acknowledge it.

Article 15 of the Framework Act on National Taxes

2014Nu43273 Revocation of disposition of imposing capital gains tax

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Head of the Office of Government

January 27, 2013

November 19, 2014

December 10, 2014

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The judgment of the first instance shall be revoked. The capital gains tax on June 1, 2012 rendered by the Defendant to Dongbbb on June 1, 2012 00

The disposition of the Board shall be revoked.

1. Quotation of judgment of the first instance;

The reasons for this Court's ruling, except for the dismissal of the following:

As such, Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act shall be cited.

○ The 2th, 1, 6, 8, and 13th, “Plaintiff” shall be read as “the net traditional Korean-style house”, and other “Plaintiff”.

The plaintiff is friendly to "the plaintiff".

○ The second 9th 9th thm of the judgment of the first instance court is as follows: “D. The net hanok shall be ash after filing an appeal on August 13, 2014.

The plaintiffs who were co-inheritors died and taken over the lawsuit of this case (AA No. 12, 13, 14)

shall add "each entry in the evidence)".

2. Conclusion

The judgment of the first instance is justifiable. All appeals filed by the plaintiffs are dismissed.