1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. The reasoning of this court concerning the background of the disposition and the Plaintiff’s assertion is as stated in each corresponding part of the reasoning of the judgment of the court of first instance, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

2. An entry in the attached Form of relevant Acts and subordinate statutes;

3. Whether the disposition is lawful;

A. If a taxpayer submits a sales contract, etc. on the acquisition and transfer as a document evidencing the actual transaction price in calculating transfer income, the tax authority shall calculate transfer margin based on the actual transaction price under the sales contract, barring any special circumstance, such as that the sales contract, etc. was prepared differently from the actual transaction price. In this case, the tax authority must prove that such special circumstance exists.

(1) In cases where a person liable for duty payment has no evidence to acknowledge the authenticity of a sales contract, and where the actual transaction price claimed by the person liable for duty payment significantly differs from the standard market price or the ordinary transaction amount, etc., it can be deemed that there are special circumstances that make it impossible to calculate gains on transfer based on the actual transaction price.

(See Supreme Court Decision 96Nu5810 delivered on June 27, 1997, etc.). Meanwhile, since documentary evidence is a method of proving facts requiring proof by using the author’s intent expressed in the document as evidentiary material, it should first be revealed that the document was prepared on the basis of the person’s intent asserted as the author by the party to the evidence as evidence. Only after such formal evidence is recognized, the substantial probative value of how much the author’s intent is useful as evidence of facts requiring proof should be determined.

The submission of a document shall be made by the original, original, or certified copy, and the submission of evidence only by a simple copy shall be inappropriate in principle as there is no assurance of accuracy, and concerning the existence of the original and the authenticity of the establishment of the original.