Seoul Administrative Court 2013Gudan52172 ( December 06, 2013)

Where a taxpayer denies a book value, he/she shall bear the burden of proving the actual acquisition value.

(As in the judgment of the first instance court), even if it is not necessarily based on documentary evidence related to acquisition, it is sufficient to prove that the entry of the book is real acquisition value, and when such considerable circumstance is proved, the taxpayer who intends to deny the book value must prove the circumstances in which the real acquisition value cannot be recognized as real acquisition value.

Article 97 (Calculation of Necessary Expenses of Capital Gains)

2013Nu5389 Revocation of disposition rejecting capital gains tax rectification

IsaA

O Head of tax office

Seoul Administrative Court Decision 2013Gudan52172 decided December 6, 2013

April 23, 2014

May 28, 2014

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 defendant's rejection of an application for correction against the plaintiff on September 12, 2012 shall be revoked.

Article 8(2) of the Administrative Litigation Act, civil law, since the reasoning of this court's judgment is identical to that of the first instance court.

It is quoted in accordance with the main sentence of Article 420 of the Litigation Act.

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and it is so decided as per Disposition.