Seoul Administrative Court 2014Guhap6588 ( October 15, 2016)

Whether the transfer of this case was cancelled

According to the facts of recognition, the sales contract of this case was terminated, and as long as the sales contract of this case was terminated, the plaintiff cannot be deemed to have earned income from the transfer of this case's land.

2016Nu3580 Revocation of Disposition of Imposing capital gains tax

Plaintiff (Appellant)

KimA

Defendant (Appellant)

Head of Yeongdeungpo Tax Office

August 26, 2016

September 30, 2016

1. The defendant's appeal is dismissed.

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

the Gu Office's place of service and place of service

1. Purport of claim

The Defendant’s disposition of imposition of capital gains tax of KRW 619,097,40 for the Plaintiff on March 10, 2014 is revoked.

2. Purport of appeal

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

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

This judgment is identical to the reasoning of the judgment of the court of first instance, and thus, it is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim shall be accepted with due reasons, and the judgment of the court of first instance shall be just and the defendant's appeal shall be dismissed as it is without merit. It is so decided as per Disposition.