Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2015Gudan365 (04.01)
Title
Whether capital gains tax from onerous donation is levied by the actual owner who is not the owner in the public register;
Summary
It is reasonable to view that the real owner of the instant real estate was not the owner of the public record, but the Plaintiff. Therefore, the instant disposition imposing capital gains tax pursuant to the substance over form principle on the Plaintiff is lawful.
Cases
2016Nu4528 Revocation of Disposition of Imposing capital gains tax
Plaintiff and appellant
AA
Defendant, Appellant
BB Director of the Tax Office
Judgment of the first instance court
Seoul Administrative Court Decision 2015Gudan3365 decided October 01, 2016
Conclusion of Pleadings
August 25, 2016
Imposition of Judgment
September 22, 2016
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The Defendant’s imposition of KRW 00,000,000 on August 12, 2013 against the Plaintiff shall be revoked.
Reasons
1. Quotation of the reasons for the judgment of the first instance;
The reason for this judgment is that "after the acquisition of part of the above shares" was added to "after the second 5th of the judgment of the court of first instance", and that "after the second 5th of the court of first instance, it was dismissed" (the Busan High Court 2015Nu22394) "(the Busan High Court 2015Nu22394), and the appeal was dismissed (the Supreme Court 2016Du34837)."
This is the same as the reasons for the judgment of the court of first instance, except for dismissal, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.