Seoul Administrative Court-2016-Gu Partnership-61969 ( January 11, 2017)

Seocho 2015Seoul Northern 5811 (24 December 2016)

Since the instant real estate was not for the purpose of transfer, but for sale, the date of transfer of ownership shall be deemed the acquisition of real estate.

(1) The disposition of this case without special deduction for long-term holding, etc. is unreasonable since the date of transfer transfer, etc. is deemed acquisition of real estate, since the real estate of this case is not subject to transfer, but subject to sale, not subject to transfer.

Articles 88 and 98 of the Income Tax Act, and Article 151 of the Enforcement Decree of the Income Tax Act

2017Nu34386 Revocation of imposition of capital gains tax

Mad○

○ Head of tax office

April 21, 2017

May 26, 2017

1. The defendant's appeal is dismissed.

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

1. Purport of claim

Each disposition of imposition of the capital gains tax of 20x.x.x.x. that belongs to the Plaintiff in 2010 and the capital gains tax of 201 that reverts to the Plaintiff shall be revoked in entirety.

2. Purport of appeal

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

1. Quotation of the reasons for the judgment of the first instance;

The reasoning of this court's explanation concerning this case is as follows: "No. 6 of the judgment of the court of first instance shall be deemed to fall under the case where a final judgment has been rendered with respect to the lawsuit regarding the land for a factory in this case that the conciliation of this case was concluded between the plaintiff and KimO as the conciliation of this case was established," and the Supreme Court Decision 2003DaOOOO, etc. cited by the defendant, which is inappropriate to be invoked in this case due to the change of the case, is the same as the ground of the judgment of the court of first instance." Thus, this shall be cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.