Incheon District Court 2012Guhap939 (21 December 2012)

early 201J 2655 ( November 24, 2011)

The disposition calculated based on the conversion value on the ground that the actual transaction price cannot be confirmed at the time of acquisition is legitimate.

(As in the first instance judgment, the acquisition value cannot be calculated based on the actual transaction value, since there is no true sales contract, receipts, and other documentary evidence to verify the actual transaction value at the time of acquisition, and even if the land is divided from the same lot number, the officially assessed individual land price is significant and the land category is changed, so it cannot be viewed as business example.

2012Nu31733 Revocation of Disposition of Imposing capital gains tax

KimA

Deputy Director of the Tax Office

Incheon District Court Decision 2012Guhap939 Decided September 21, 2012

March 22, 2013

May 10, 2013

The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of capital gains tax of KRW 000 against the plaintiff on February 14, 2011.

"The reasons for this decision" are 500 won, and "the first instance court's second instance court's 9 00 won" are 500 won, and "the first instance court's 11 %" are 800 won, and "the second instance court's 12" are corrected "the fraud transaction" as "the 15th grade", and "the 17th grade court's 100 o's o's o's o's o's o's o's o's o's o's o's o's o's o's o's o's o's o's o's o's o's o's o's o's o's o's o's o's o's o's o's o's 20 years old o's o's 200 years old o's o's o'