Seoul Administrative Court 2017Gudan81628 ( October 27, 2018)

The fact that there is no evidence to regard it as the execution of security for transfer, and if the real acquisition value is not verifiable, it may be made as the conversion value.

It is insufficient to prove that the transfer of a taxable asset is the transfer of the taxable asset because it is insufficient to prove that the transfer is the execution of the transfer for security, and if the real acquisition value is not verifiable, the conversion value

Articles 88 and 97 of the Income Tax Act

2018Nu65486 Revocation of Disposition of Imposing capital gains tax

○ ○

○ Head of tax office

on October 25, 2019

on October 16, 2019

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 imposition of capital gains tax of KRW 262,289,980 (including additional tax) accrued to the Plaintiff on December 1, 2016 by the Defendant shall be revoked.

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

The reasoning of this Court is that the reasoning for this case is the same as the entry of the reasoning of the judgment in the first instance, and thus, this Court shall accept it in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.