Case Number of the immediately preceding lawsuit
Ulsan District Court-2017-Guhap743 (2018.05)
Case Number of the previous trial
Seocho-2017- Busan District Court-2622 (2017.08.08)
Title
Since most of the facts that generated necessary expenses are within the control area of taxpayers, the necessity of proof is recognized in a reasonable case.
Summary
(1) In a case where it is impossible to recognize or confirm the actual transaction price at the time of acquisition, the conversion price shall be deemed to be the acquisition price if the transaction example or appraisal price is unknown within three months before and after the date of acquisition.
Related statutes
Article 94 of the Income Tax Act: Scope of Transfer Income
Cases
Busan High Court 2018Nu21408
Plaintiff and appellant
○ ○
Defendant, Appellant
○ Head of tax office
Judgment of the first instance court
Ulsan District Court Decision 2017Guhap743 Decided April 5, 2018
Conclusion of Pleadings
July 27, 2018
Imposition of Judgment
September 14, 2018
Text
1. The plaintiff's appeal is dismissed.
2. The 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 shall revoke the disposition of imposition of capital gains tax of KRW 84,872,222 against the plaintiff on February 1, 2017.
Reasons
The reasoning of the judgment of this court is the same as that of the judgment of the first instance, and thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed.