Seoul Administrative Court 2015Guhap4617 ( October 28, 2016)

The actual sales price of the commercial building is merely a voluntary amount in consideration of the market price, and it is difficult to regard the underreported amount as an amount of outflow

(1) The company of this case (the same as the judgment of the court of first instance) included only the amount actually paid by DD to obtain a loan under the name of DD and only the amount actually paid by DD as a result of such loan. The sale price stipulated in a sales contract is limited to a voluntary amount determined in consideration of the market price and cannot be deemed as a real sale price. Since it does not constitute an omission of sale, it shall not

Article 106 (Disposition of Income)

2016Nu366 global income and revocation of disposition

AA

○ Head of tax office

Seoul Administrative Court Decision 2015Guhap4617 decided January 28, 2016

June 23, 2016

July 14, 2016

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

The Defendant’s imposition of global income tax OO for the Plaintiff 20 XX. X. The imposition of global income tax for the Plaintiff shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

This court's reasoning is the same as the reasons for the judgment of the court of first instance, except for partial contents of the judgment of the court of first instance as follows. Thus, this court's reasoning is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

Parts used for cutting.

○ Part 4, subparagraph 19B, the term “B”, means “BB”.

○ Part 8 of the 8th page “ shall be deemed to exist” (see, e.g., Supreme Court Decision 2003Du11797, Jan. 12, 2006); “The part is deemed to be “(see, e.g., Supreme Court Decision 2003Du11797, Jan. 12, 2006).”

○ 8. The third side of the third side shall be deleted from “for the representative” to “8.

○ From 8th to 17th is as follows.

In light of the following circumstances and evidence, the company of this case sold the commercial building of this case to DoD to 20 XX. XX., and the registration of ownership transfer was completed due to the sale of this case in X. X.DD on the same date as seen earlier, the company of this case under the premise that the actual sales price of the commercial building of this case was OO, but the actual sales price of the commercial building of this case was OO, and the company of this case under the premise that the corresponding part was out of the company. However, considering the above facts and the whole purport of the arguments, the actual sales price of the commercial building of this case cannot be deemed as OO, which is the amount under the sales contract of this case, and thus, the disposition of this case was unlawful.

○ Each "in the court of this case" in Part 8, 18, 9, 10, 10, and 5 of the last "in the court of this case" shall be deemed "in the court of first instance" respectively.

○ The second written contract and "the second written contract" are regarded as "the contract".

○ 10th of the 10th of the 7th of the 10th of the 7th of the sales contract is "the sales contract".

○, No. 11, 15 of the 11st page "the issue amount of this case" is "the issue amount" as "the issue amount of this case."

2. Conclusion

The decision of the first instance court is justifiable, and the defendant's appeal is dismissed as it is groundless.