Daejeon District Court 2010Guhap773 (Law No. 18, 2010)

early 2009 Jeon 2862 ( December 01, 2009)

The acquisition value in case of transfer by installments after land acquisition.

Where a land is transferred by installments after its acquisition, the acquisition value of the transferred land shall be calculated proportionally in proportion to the ratio of the area occupied by the land that is divided and transferred from the land before the division.

2010Nu1871 Revocation of disposition of imposing capital gains tax

Note Doz.

OO Head of the tax office

Daejeon District Court Decision 2010Guhap773 Decided August 18, 2010

1. The plaintiff's appeal is dismissed.

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

The Defendant’s disposition of imposition of KRW 926,225,404 out of the capital gains tax of KRW 1,346,069,450 belonging to the year 206 against the Plaintiff on January 5, 2009 shall be revoked.

Purport of appeal

The part against the plaintiff falling under any of the following cancellations in the judgment of the court of first instance shall be revoked. The defendant shall revoke the disposition of imposition exceeding KRW 1,262,040,923 out of the capital gains tax of 1,346,069,450 belonging to the plaintiff on January 5, 2009.

The reasoning for the court's explanation on this case is as stated in the judgment of the court of first instance, except for adding "(s) between "no evidence exists to be recognized" and "." of Section 6, Section 20, of the judgment of the court of first instance, and "No evidence exists to acknowledge this case," and "No evidence exists to acknowledge this case," unlike the plaintiff's assertion, it is identical to the judgment of the court of first instance, except for adding "No evidence to purchase the land of this case jointly with the plaintiff and only it can be recognized that the plaintiff lent part of the purchase price of the land of this case to the plaintiff).

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.