Seoul Administrative Court-2015-Gu 74456 ( January 12, 2017)

Cho-2015-west-1549 (Law No. 25, 2015)

With respect to any case on which capital gains are reported by a false sales contract, the exclusion period for imposition of ten years under Article 26-2 (1) 1 of the former Framework Act on National Taxes shall apply.

With respect to the sale of this case for which preliminary return on the tax base of transfer income was made by attaching a false sales contract with the low transfer value, the exclusion period for imposition of ten years under Article 26-2 (1) 1 of the former Framework Act on National Taxes shall apply.

Article 26-2 of the National Tax Basic Act

2017Nu3528. Invalidity, etc. of imposition of capital gains tax, etc.

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○ Head of tax office

Seoul Administrative Court Decision 2015Guhap74456 decided January 12, 2017

May 2, 2017

May 23, 2017

1. The plaintiff's appeal is dismissed.

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

1. Purport of claim

The defendant confirmed that the imposition of the capital gains taxxx and the local income taxxxx that the defendant made against the plaintiff on o.o. 2014 is invalid.

2. Purport of appeal

Of the judgment of the first instance court, the part of the claim for nullification of the imposition of capital gains tax is revoked. The defendant confirmed that the imposition of capital gains tax Xx members against the plaintiff on o.o. 2014 is null and void (the part of the claim for nullification of the imposition of local income tax among the judgment of the first instance court was not appealed by the plaintiff, and this part was excluded from the object of

1. Quotation of judgment of the first instance;

The reasoning for the judgment of the court in this case is as follows: (a) the reasoning for the judgment of the court in this case is as stated in the reasoning of the judgment of the court of first instance, such as the developments leading to the disposition of 1.1, 2. related Acts and subordinate statutes, and 4. Whether the disposition of transfer income tax in this case is lawful; and (b) the same is accepted pursuant to Article

○ 6th day of the judgment of the first instance court, 11th day of the 6th day of the judgment, the following is added to the sales contract:

[AA’s statement of witness (Evidence 7) written by AA, which is written by AA, is written by the Plaintiff’s father BB, not the Plaintiff’s new sales contract, but the Plaintiff’s father BB, and it is written that it was submitted as evidence for acquisition of real estate in view of the real sales contract.]

2. Conclusion

Therefore, the plaintiff's claim for nullification of the disposition of transfer income tax of this case shall be dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.