Seoul Administrative Court-2018-Gu Group-53910 ( October 10, 2018)

Cho Jae-2017-west-3939 ( November 10, 2017)

The value assessed under the provisions of Articles 60 through 66 of the Inheritance Tax and Gift Tax Act as of the date of commencing the inheritance, which is the inherited property, shall be spring as

In applying Article 97 (1) 1 (a) and (5) of the former Income Tax Act, Article 163 (9) of the former Enforcement Decree of the Income Tax Act, and Article 61 (1) 1 of the Inheritance Tax and Gift Tax Act, calculating the acquisition value of the forest of this case as the officially assessed individual land price in 2007 and imposing the principal tax and penalty tax on the Plaintiff

Article 97 (Calculation of Necessary Expenses for Transfer Income)

2018Nu69150 Revocation of Disposition of Imposing capital gains tax

The AA

○ Head of tax office

December 27, 2018

January 31, 2019

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 KRW 00,00,000 (including additional tax of KRW 0,000,000) for the transfer income tax belonging to the year 2015, which belongs to the plaintiff against the plaintiff.

1. cite of the reasons for the written judgment in the first instance;

The reasoning of this Court is that the reasoning for this case is the same as the entry of the reasons for the judgment of the court of first instance. Thus, this Court shall accept it in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

2. Conclusion

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