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Case Number of the immediately preceding lawsuit
Incheon District Court 2016Guhap54071 ( August 2017)
Title
The value determined by the special agreement at the time of the sales contract of the disputed real estate shall be deemed to be included in the transfer value.
Summary
The value determined by the special agreement at the time of the sales contract of the disputed real estate shall be deemed to be included in the transfer value.
Related statutes
Article 4 of the Income Tax Act shall be classified.
Cases
Seoul High Court 2017Nu75264 Revocation of Disposition of Imposing capital gains tax
Plaintiff and appellant
Authorized 0 persons
Defendant, Appellant
00. Head of tax office
Judgment of the first instance court
Incheon District Court Decision 2016Guhap54071 Decided September 8, 2017
Conclusion of Pleadings
December 14, 2017
Imposition of Judgment
January 11, 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 is revoked. The defendant's transfer income belonging to the plaintiff on June 23, 2015 to the plaintiff on June 23, 2015
The imposition of tax of KRW 668,550,480 (including additional tax) shall be revoked.
Reasons
1. Quotation of judgment of the first instance;
The reasoning of this Court’s ruling is as follows, except for the dismissal or addition of some content:
Since the judgment of the court is the same as that of the judgment of the court, Article 8(2) of the Administrative Litigation Act, the main sentence of Article 420 of the Civil Procedure Act
this shall be quoted.
Parts to be removed or added.
○ The 3rd judgment of the first instance court is the "court of the first instance".
○ In accordance with paragraph 20 of the 6th judgment of the first instance court, the following shall be added:
(Plaintiff at the trial, “Plaintiff” owned by the Plaintiff and two children on September 3, 2002, Seoul 00-gu.
The sale price of 00-00,000 land, 00-00
A, asserting that the above Incheon 00-Gu 00 Dong-dong 00 raised funds for purchase of land A
Although additional evidence Nos. 16 is submitted, the land located in 00-Gu Seoul 00
On August 30, 2006, approximately four years since September 3, 2002, the above Incheon 00-Gu 00 Dong-dong on August 30, 2006
In light of the purchase of land, the Plaintiff’s above assertion is difficult to accept.
2. Conclusion
The judgment of the court of first instance is justifiable, and the plaintiff's appeal is dismissed.