Changwon District Court 2010Guhap3402 (O1, 2011)

Cho High Court Decision 2010Du0423 (Law No. 29, 2010)

Since it is recognized that it received money from the purchaser as the name of capital gains tax, etc., it is included in the transfer value

(1) In full view of the fact that the purchaser agreed to bear part of the capital gains tax at the time of real estate sale and the fact that the purchaser received the key amount from the purchaser, etc., the key amount shall be deemed to have been paid by the purchaser. As such, the transfer value of real estate shall be included therein.

Article 96 of the Income Tax Act

(C)The revocation of the disposition imposing capital gains tax, etc.

XX

Head of Jinju Tax Office

Changwon District Court Decision 2010Guhap3402 Decided September 1, 2011

June 7, 2012

July 26, 2012

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 shall revoke the disposition of imposition of capital gains tax of KRW 000 against the plaintiff on August 14, 2009.

1. Quotation of judgment of the first instance;

The reason for this court's opinion concerning this case is that "the check of Chapter 112 of the first instance court's 4th 12th 12th th 11th th th th th th th th th th th th th th th th th 200 th th th th th th th th 200 th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th

2. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.