Suwon District Court 2010Guhap14702 ( October 23, 2011)

early 2010 Heavy0527 (Law No. 19, 2010)

The stamp contract is presumed to have been prepared in accordance with the contract.

(As in the judgment of the court of first instance) The seal of approval agreement is presumed to have been prepared in accordance with the sales contract between the parties, barring any special circumstance, and the fact that the contract was prepared differently from the actual one must be proved by the claimant. Since it is insufficient to recognize that the contract was prepared differently from the actual one, it is legitimate to deem the purchase price under the seal of approval

2011Nu25236 Revocation of disposition of imposing capital gains tax

XX

port of origin

Suwon District Court Decision 2010Guhap14702 Decided June 23, 2011

December 7, 2011

January 18, 2012

1. The plaintiff's appeal is dismissed.

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

The judgment of the first island shall be revoked. The disposition of imposition of capital gains tax of KRW 12,366,100 and local tax of KRW 1,236,610 rendered by the Defendant to the Plaintiff on July 8, 2009 shall be revoked.

1. cite the judgment of the first instance;

The reasons why this Court shall use for this case are as stated in the judgment of the court of first instance, except in the following cases. It shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure

O The phrase "Evidences 1 through 4 of A" shall be deemed to read "Evidences 1 through 6 of A", which shall be deemed to read "Evidences 1 through 6 of A.

2. Conclusion

The appeal is dismissed.