Seoul Administrative Court 201Gudan22528 (Law No. 19, 2012)

(The same as the judgment of the court of first instance) The actual acquisition value of an apartment discharged, such as the collateral security debt of the apartment, the provisional attachment debt, etc.,

Since an apartment is purchased in the form of acquiring an obligation on the apartment, not in full payment of the purchase price under the sales contract prepared by acquiring the apartment, the actual acquisition price of the repayment of various collateral security obligations on the apartment, provisional attachment obligations, etc. shall be deemed the actual acquisition

Article 97 of the Income Tax Act

2012Nu32125 Revocation of Disposition of Imposing capital gains tax

HongA

Head of Guro Tax Office

Seoul Administrative Court Decision 2011Gudan22528 decided September 19, 2012

March 29, 2013

April 26, 2013

The defendant's appeal is dismissed.

Expenses for appeal shall be borne by the defendant.

Cheong-gu Office

The Defendant’s disposition of imposition of capital gains tax OOOO on August 10, 2010 against the Plaintiff is revoked.

subsection (1)

The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.

The court's explanation about this case is the same as the reasoning of the judgment of the court of first instance.

Therefore, the plaintiff's claim is justified within the above scope of recognition, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed. It is so decided as per Disposition.