Suwon District Court 2010Guhap15729 (O8, 2011)

National Tax Service Review and Transfer 2010-0137 (2010.07)

land that has reasonable grounds to believe that it is directly related to the business

(1) The application of an unfair under-reported additional tax rate is lawful for the following reasons: (a) the transfer price of land was used for the business operation fund that takes place in another place; and (b) the land was not deemed to have a direct relation to the business; and (c) a false sales contract was prepared and under-reported transfer income

Article 104-3 of the Income Tax Act

2011Nu37819 Revocation of Disposition of Imposing capital gains tax

XX Kim

Head of Suwon Tax Office

Suwon District Court Decision 2010Guhap15729 Decided September 8, 2011

April 19, 2012

May 10, 2012

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The part of the Defendant’s imposition of capital gains tax belonging to the year 2007 against the Plaintiff on November 1, 2009 exceeds KRW 000,000, shall be revoked.

The reason for the judgment of the court of first instance is reasonable, and therefore, it is accepted as the reason for the judgment in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act (However, the relevant Acts and subordinate statutes of the judgment of the court

The plaintiff's appeal is dismissed for lack of reason.