Chuncheon District Court 2008Guhap882 (209.04.01)

Review Transfer 2008-0033 (Law No. 31, 2008)

The legitimacy of the assertion that the imposition of capital gains tax is improper by changing the method of report.

Under the tax law, penalty taxes cannot be imposed on justifiable grounds that are not attributable to a taxpayer's failure to perform his/her duty, and thus, it cannot be deemed a justifiable ground, inasmuch as there is no evidence to prove that calculating the officially announced value after the short-term transfer within one year.

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

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

The decision of the first instance court shall be revoked. The part of the Defendant’s disposition of capital gains tax against the Plaintiff of December 5, 2007, which was KRW 3,122,02,02 for additional tax on negligent tax returns, and KRW 8,907,202, shall be revoked.

The court's explanation of this case is identical to each corresponding part of the reasoning of the judgment of the court of first instance. Thus, it is citing this as is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Therefore, the judgment of the court of first instance is just, and it is judged the same as the order to dismiss the plaintiff's appeal.