Seoul Administrative Court 2010Gudan4684 ( October 19, 2010)

early 209west2378 ( December 28, 2009)

The disposition imposing capital gains tax on the standard market price is legitimate because the actual transfer value and the appraisal value cannot be confirmed.

(As in the judgment of the court of first instance) The actual transfer value cannot be confirmed in full view of the fact that it is difficult to view it as a true sales contract because the content that the obligation to take over the collateral security obligation is not specified at all, and the disposition imposing capital gains tax on the transfer value and acquisition value as the standard market price is legitimate because there is no appraisal value.

2010Nu39757 Revocation of Disposition of Imposing capital gains tax

XX Kim

port of origin

Seoul Administrative Court Decision 2010Gudan4684 decided October 19, 2010

May 4, 2011

May 25, 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 215,491,040 against the plaintiff on March 17, 2009 by the defendant shall be revoked.

The reasoning of the judgment of this court is as follows: (a) considering all evidence submitted by the court of first instance as evidence No. 15, and adding the fact that it is insufficient to reverse the judgment of the court of first instance even after adding the statement of No. 15 to the evidence submitted by the court of first instance is identical to the reasoning of the judgment of the court of first instance; (b) therefore, (c)

Since the judgment of the first instance is justifiable, the appeal filed by the plaintiff is dismissed.