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Title
Whether a disposition of additional tax resulting from a wrongful calculation is unlawful;
Summary
The fact that a tax base of transfer income was reported under the market price lower than the market price, which is the basis for calculating transfer income tax due to stock transaction after making a legal judgment on the method of appraisal of the value of property or whether it constitutes an unfair act is merely merely a lot or misunderstanding under the law, and it cannot be deemed that there exists
Related statutes
Article 167 of the Enforcement Decree of Income Tax Act
Cases
2014Nu64225
Plaintiff and appellant
***
Defendant, Appellant
Head of Central Tax Office
Conclusion of Pleadings
2015.42
Imposition of Judgment
o April 23, 2015
Text
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The imposition of capital gains tax (additional tax) of KRW 00,000,000, which the Defendant rendered to the Plaintiff on January 10, 2013, shall be revoked. (The Plaintiff shall reduce the amount to KRW 00,000 for an additional additional paid additional tax for which the purport of the claim and appeal was revoked ex officio, for the first time in the trial)
Reasons
1. citing the judgment of the first instance court
2. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.