Suwon District Court 2014Gudan5482 (2015.06)

early 2014 middle 0509

If the income from the transfer of real estate in title trust was actually attributed to the title truster, the title truster is a taxpayer of capital gains tax under the principle of substantial taxation.

Since it is reasonable to deem that a title trust agreement was concluded in the course of purchasing forest land and its surrounding forest land and purchased the instant real estate, the Plaintiff, a title trustee under the substance over form principle, does not constitute a taxpayer of capital gains tax on the instant real estate

Article 92 of the former Income Tax Act (Calculation of Tax Base for Capital Gains)

2015Nu40936 Revocation of Disposition of Imposing capital gains tax, etc.

AA

Head of the High Tax Office

Suwon District Court 2014Gudan5482 (2015.06)

November 20, 2015

December 4, 2015

1. The defendant's appeal is dismissed.

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

1. Purport of claim

The Defendant’s disposition of KRW 118,069,441 (including additional tax, and KRW 118,069,440 in the complaint) for the Plaintiff on October 1, 2013 is revoked as follows: (a) the Defendant’s disposition of KRW 118,069,441 in the transfer income tax for the Plaintiff on October 1, 2007 is apparent to be a clerical error in the entry

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of the reasons for the judgment of the first instance;

This judgment is identical to the reasoning of the judgment of the first instance, and therefore, Article 8(2) of the Administrative Litigation Act, Article 8(2) of the

420 shall be quoted by means of the main sentence of Article 420.

2. Conclusion

Then, the plaintiff's claim is justified, and the judgment of the court of first instance is with the same conclusion.

Therefore, since the defendant's appeal is justifiable, it is dismissed as it is without merit. It is so decided as per Disposition.

section 3.