Seoul Administrative Court 2009Gudan717 ( November 30, 2009)

Early High Court Decision 2009Du0919 ( October 24, 2009)

The disposition imposing capital gains tax is legitimate after confirming the actual transfer value of the land sale right.

(as in the judgment of the first instance court) Where the reported actual transfer value appears to be different from the fact, the disposition authority confirms the actual transfer value from the spouse of the transferee of the right to purchase the land and the disposition imposing capital gains tax is legitimate.

2010Nu643 Revocation of disposition of imposing capital gains tax

1.A2.The wholeB

1. The head of ○○ Tax Office;

Seoul Administrative Court Decision 2009Gudan717 decided Nov. 30, 2009

August 31, 2010

September 30, 2010

1. All appeals by the plaintiffs are dismissed.

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

The decision of the court of first instance shall be revoked. The part of the imposition of capital gains tax of KRW 58,787,180 on January 1, 2009 by the director of the district tax office of Gangseo shall be revoked in excess of KRW 23,084,00 among the imposition of capital gains tax in the year 203.

Defendant Goyang Tax Director’s imposition of capital gains tax of KRW 53,88,540 in 2003 against Plaintiff KimB on January 29, 2009, which exceeds KRW 23,084,00, shall be revoked.

1. Quotation of judgments of the first instance;

The reasoning of the judgment of this court is the same as that of the judgment of the court of first instance, and thus, it is accepted by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Consultations

All of the plaintiffs' claims are dismissed as without merit, and the judgment of the court of first instance is just in its conclusion, and all of the plaintiffs' appeals are dismissed as it is without merit. It is so decided as per Disposition.