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Case Number of the immediately preceding lawsuit
Busan High Court 2015Nu20961 ( October 15, 2016)
Title
(A) The Plaintiff is the subject of an unregistered pre-sale and the gains on transfer from unregistered resale accrue to the Plaintiff, thereby complying with the principle of substantial taxation.
Summary
(2) The Plaintiff’s disposition of imposition against the Plaintiff is consistent with the substance over form principle, since the Plaintiff’s spouse entered into an unregistered pre-sale contract under the name of the Plaintiff, and the agent of the pre-sale transaction does not belong to the Plaintiff. However, the amount equivalent to the marginal profit is used for the purchase of apartment in the name of the Plaintiff.
Related statutes
Article 14 of the Framework Act on National Taxes, Article 96 of the Income Tax Act
Cases
2016Du31814 Revocation of Disposition of Imposing capital gains tax
Plaintiff, Appellant
IsaA
Defendant, appellant and appellant
BB Director of the Tax Office
The second instance decision
Busan High Court Decision 2015Nu20961 Decided January 15, 2016
Imposition of Judgment
April 28, 2016
Text
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
Reasons
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.