Seoul Administrative Court 2012Gudan25098 ( October 11, 2013)

Unless there are special circumstances, all the transferor and transferee confirm the value at the time of acquisition shall be the actual transaction price of the real estate acquired.

The plaintiff asserts that the acquisition price of the real estate acquired at the time of the acquisition of the real estate acquired at the time of the initial acquisition, notwithstanding the content of the confirmation document of this case prepared by himself, unless there are special circumstances.

2013Nu30454 Revocation of Disposition of Imposing capital gains tax

KimA

BB Director of the Tax Office

Seoul Administrative Court Decision 2012Gudan25098 decided October 11, 2013

October 10, 2014

October 31, 2014

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant's imposition of OOO(including additional tax) of capital gains tax for the plaintiff on February 1, 2012 shall be revoked.

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

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

2. Conclusion

Therefore, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.