Seoul Administrative Court 2008Gudan14381 ( October 24, 2011)

Cho High Court Decision 2007No4567 (No. 14, 2008)

Where the implementation of an urban environment improvement project is not authorized, capital gains tax shall not be calculated as the standard market price.

The special taxation provision shall apply only to the transfer of real estate to the owners of land, etc. who have obtained authorization to implement an urban environment improvement project. If the owners of land, etc. at the time of transfer fails to obtain authorization to implement an urban environment improvement project, the special taxation provision may not apply even if

2011Nu25168 Revocation of disposition of refusal to correct capital gains tax

KimA

Head of Mapo Tax Office

Seoul Administrative Court Decision 2008Gudan14381 decided June 24, 2011

November 8, 2011

December 27, 2011

1. The plaintiff's appeal is dismissed.

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

The decision of the first instance shall be revoked. The defendant's rejection disposition against the plaintiff on July 25, 2007 regarding the transfer income tax of 374,301, and 200 won belonging to the year 2006 shall be revoked.

The reasoning for the court's explanation on this case is the same as the part of the reasoning for the judgment of the court of first instance. Thus, the court of first instance cited it as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act. Thus, the court of first instance is justified, and the plaintiff's appeal is dismissed