Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2009Gudan8116 ( October 20, 2010)
Case Number of the previous trial
National Tax Service Review and Transfer 2009-0010 ( October 15, 2009)
Title
The disposition imposed on the basis of the conversion price due to the impossibility of verifying the actual transaction price at the time of acquisition is legitimate.
Summary
(The same as the judgment of the first instance court) Where it is impossible to confirm the actual transaction price at the time of acquisition, the acquisition price shall be calculated as the conversion price.
Cases
2010Nu1811 Revocation of disposition of imposing capital gains tax
Plaintiff and appellant
United Kingdom A
Defendant, Appellant
○ Head of tax office
Judgment of the first instance court
Seoul Administrative Court Decision 2009Gudan8116 decided May 20, 2010
Conclusion of Pleadings
March 25, 2011
Imposition of Judgment
April 15, 201
Text
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The defendant's imposition of capital gains tax of KRW 97,768,600 against the plaintiff on November 1, 2008 shall be revoked.
Reasons
The reasoning of this court’s reasoning is as follows: (a) even based on the statement No. 5-1 and No. 5-2 submitted by the court of first instance, the Plaintiff added insufficient points to recognize the real estate of this case as having been donated to the court of first instance, and thus, (b) it is identical to the reasoning of the judgment of the court of first instance, and (c) it is also acceptable in accordance with Article 8(2
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.