Suwon District Court-2014-Gu Group-30344 (No. 24, 2015)

National High Court 2014J 1759 (2014.07.01)

The disposition of this case imposing capital gains tax by converting the acquisition value of the real estate of this case into the standard market price is legitimate.

Since it is difficult to estimate the cost of new construction of the building of this case itself, in the end, the building of this case constitutes a case where it is impossible to confirm the actual transaction price at the time of acquisition.

Article 97 (Calculation of Necessary Expenses for Transfer Income)

Seoul High Court 2015Nu5655 Revocation of the imposition of capital gains tax

Loo

o Head of the tax office

Dismissal

December 24, 2015

January 14, 2016

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance is revoked. The transfer income tax reverted to the Plaintiff on September 9, 2013, which was rendered by the Defendant on September 9, 2013.

The imposition of KRW 000,000,000 shall be revoked.

1. Quotation of judgment of the first instance;

This court's reasoning is identical to the reasoning of the first instance court's decision, except where "11,11,111 won" in the fourth 8th 8th son of the first instance court's decision is "22,22,222 won", and therefore, it shall be cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of 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.