Seoul Administrative Court-2013-Gu Group-1027 (No. 30, 2016)

The transfer value in the stamp contract shall not be recognized as the actual transaction value.

(The same as the judgment of the first instance court) The transfer value under the approval agreement of the sales contract cannot be recognized as the actual transaction value, and the reported transfer value is recognized as the actual transaction value in light of the statement by the real estate broker, the details of payment of the purchase price, and the Plaintiff

2016Nu4961 Revocation of Disposition of Imposing capital gains tax

*****

* Head of tax office et al.

Seoul Administrative Court Decision 2013Gudan11027 decided May 30, 2016

September 6, 2016

October 18, 2016

1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

1. Purport of claim

Defendant** The director of the tax office’s imposition of capital gains tax of KRW 204,059,480 on October 1, 2012 **** of the tax office’s imposition of capital gains tax of KRW 204,059,480 on October 1, 2008 and Defendant* of the tax office’s imposition of capital gains tax of KRW 128,624,970 on Plaintiff** of the tax office’s imposition of capital gains tax of KRW 128,624,

2. Purport of appeal

The judgment of the first instance is revoked. All of the plaintiffs' claims are dismissed.

1. Quotation of judgment of the first instance;

The reasoning for this Court’s explanation is as follows, except where “only evidence submitted by the Defendant” No. 9-14 of the first instance judgment No. 9, No. 13-14 of the first instance court’s ruling is “only evidence submitted by the Defendant”, and the reasoning for the first instance judgment is the same as that of the second instance judgment, and thus, the same shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the court of first instance is justified, and the appeal by the defendants is dismissed in its entirety as it is without merit.