Suwon District Court 2010Guhap7278 (Law No. 29, 2010)

The early appellate court 2010 middle 3583

In the case of a transfer bypass, the wrongful calculation division

(The same as the judgment of the first instance court) In the case of a bypass transfer, only the cases where objective circumstances exist, such as unreasonably reducing taxes, etc., when the sum of the gift tax and the capital gains tax to be borne by the donee is smaller than the income tax

2010Nu40375 Revocation of Disposition of Imposing capital gains tax

XX Kim

O Head of tax office

Suwon District Court Decision 2010Guhap7278 Decided September 29, 2010

April 14, 2011

June 9, 2011

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 271,376,750 against the plaintiff on May 14, 2009 by the defendant shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for the court's explanation on this case is as follows: "Gift 405,7709 won" in Part 5 of the judgment of the court of first instance shall be "Gift 405,770 won"; and "related Acts and subordinate statutes" in the attached Form shall be as stated in the reasoning of the judgment of the court of first instance, except for the case where "Gift 405,770 won" shall be "Gift 405,770 won"; therefore, it shall be cited as it is in accordance with Article

2. Conclusion

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