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Case Number of the immediately preceding lawsuit
Incheon District Court 2016Gudan367 ( October 2018), Incheon District Court 2016Gudan367
Title
Investment in kind of assets in a partnership shall be the commercial transfer of assets, which is the cause of taxation of the capital gains tax.
Summary
The investment in kind of assets to a union constitutes the transfer which is a taxable cause of capital gains tax as the onerous transfer of assets, and the time of such transfer is the time of the investment in kind to the union, and the time of acquisition and acquisition by the natives directly supplied with the land for living countermeasures shall not be deemed the same as the time of acquisition and acquisition by the plaintiffs who take over
Related statutes
Article 14 of the Framework Act on National Taxes
Cases
Seoul High Court 2018Nu3373 Disposition Revocation of Imposition of Gift Tax
Plaintiff and appellant
Ma 0 Jeju
Defendant, Appellant
000 director of the tax office
Judgment of the first instance court
Incheon District Court Decision 2016Gudan367 Decided January 9, 2018
Conclusion of Pleadings
March 27, 2018
Imposition of Judgment
April 24, 2018
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The transfer income tax reverted to the plaintiff of May 1, 2015 by the defendant against the plaintiff of May 1, 2015
20,558,866 won shall be revoked.
Reasons
1. Quotation of judgment of the first instance;
The court's reasoning for this case is the same as that of the judgment of the court of first instance. Thus, the court's explanation
Article 8 (2) of the Court Litigation Act and the main sentence of Article 420 of the Civil Procedure Act shall be quoted as it is.
2. Conclusion
Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.