Seoul Administrative Court 2015Gudan51821 ( December 11, 2015)

(As shown in the first instance judgment) Any disposition applying the conversion acquisition value as it is impossible to verify the actual transaction value at the time of acquisition is justifiable.

It is insufficient to recognize that the Plaintiff purchased the instant land with the amount claimed by the Plaintiff, and there is no other evidence to acknowledge the actual acquisition value, and thus, the disposition applying the conversion acquisition value as it is impossible to verify the actual transaction value at the time

2015Nu73103 Revocation of disposition of imposing capital gains tax

DelegationO

O Head of tax office

Seoul Administrative Court Decision 2015Gudan51821 decided December 11, 2015

July 8, 2016

August 12, 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 shall be revoked. Each disposition of the Defendant imposing capital gains tax of KRW 000,000,000 on the Plaintiff on January 2, 2014 and KRW 00,000,000 on February 1, 2014 shall be revoked.

1. Quotation of the reasons for the judgment of the first instance;

This decision is identical to the reasoning of the judgment of the court of first instance, and therefore, Article 8(2) of the Administrative Litigation Act, the Civil Procedure Act

It shall be quoted by the main sentence of Article 420 as it is.

2. Conclusion

Then, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be this.

As to the conclusion, the plaintiff's appeal is just and without merit. It is so dismissed as per Disposition.

The decision shall be rendered as above.