Suwon District Court-2017-Gu Group-3025 (2018.03.02)

Cho-2017-China-2845 (Law No. 24, 2017)

The actual transaction price for the acquisition of the land in this case is confirmed.

(As in the first instance judgment, the conversion acquisition value cannot be applied since the actual transaction price required for the acquisition of the land in the case is confirmed.

Article 97 of the Income Tax Act

2018Nu4081 Revocation of Disposition of Imposing capital gains tax

OO

O Head of tax office

Suwon District Court Decision 2017Gudan3025 Decided March 2, 2018

May 31, 2018

June 14, 2018

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance court is revoked. The defendant's disposition of imposition of capital gains tax for the 200OO.O.O. for the plaintiff is revoked in excess of the OO. (main tax + OO. for negligent tax return + OO. for negligent tax return) of the disposition of imposition of additional tax for negligent tax payment is revoked.

1. Quotation of judgment of the first instance;

The reasoning of the judgment of this court is as stated in the reasoning of the judgment of the court of first instance, except that the "(No. 5-1, No. 5-2)" is pronounced as "(No. 6-1, No. 6-2)" and the "written evidence" is added to "written evidence(No. 9-1, No. 3 shall not be considered as persuasive evidence)" of No. 5-4 of the judgment of the court of first instance, and as such, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.