Plaintiff

head of Dongjak-gu Tax Office

February 8, 2017

Seoul Administrative Court Decision 2015Gudan10530 decided August 19, 2016

1. All appeals filed by the plaintiff and the defendant are dismissed.

2. The costs of appeal shall be borne by each party.

1. Purport of claim

The Defendant’s disposition of imposition of capital gains tax of KRW 132,091,200 for the year 2002 against the Plaintiff on April 11, 2013 (referred to as “the statement stated in the written complaint on April 15, 2013” appears to be clerical error) is revoked.

2. Purport of appeal

A. Plaintiff: The part against Plaintiff in the judgment of the first instance shall be revoked. The Defendant’s imposition of capital gains tax of KRW 132,091,200 against the Plaintiff on April 11, 2013, of KRW 112,293,883, out of the imposition of capital gains tax of KRW 132,091,20 against the Plaintiff.

B. Defendant: The part against the Defendant in the judgment of the first instance is revoked, and the Plaintiff’s claim corresponding to the revoked part is dismissed.

1. Quotation of judgment of the first instance;

The reasoning for this Court’s explanation concerning this case is as follows. Thus, the reasoning for this Court’s explanation is as stated in the reasoning of the judgment of the first instance, except for a partial dismissal of the judgment of the first instance as follows. As such, it refers to Article 8(2) of the Administrative Litigation Act and Article 420 of the

2. Parts to be removed or added;

Each "witness" in the 7th, 5, 8th, and 3th, shall be considered as a "witness of the first instance trial".

○○○○○’s 7th page 8 is regarded as “n’t person.”

○ 8 pages 14 of the 8th page “Entry of Evidence A 5” shall be understood as “each entry of Evidence A 5 and Evidence 18.”

3. Conclusion

Therefore, the judgment of the first instance court is legitimate, and all appeals by the plaintiff and defendant are dismissed as it is without merit. It is so decided as per Disposition.

Judges Cho Jong-tae (Presiding Judge)