Suwon District Court 201Guu1229 (2.02.01)

Early High Court Decision 201J 1053 ( July 25, 2011)

The disposition imposing capital gains tax on the actual owner is justifiable, and since the appraised value of the new construction cost is recognized as the market price, it should be recognized as acquisition value.

It can be recognized that the title trust was made by acquiring a site and transferring only the registered title to the mother. The acquisition value of a house is difficult to recognize the amount stated in the contract for construction as the acquisition value, but the appraised value of the construction cost anticipated to be required for new construction as a result of a request for appraisal is recognized as the market price, so the appraisal value should be recognized as the acquisition value.

Article 114 of the Income Tax Act

2013Nu846 Revocation of Disposition of Imposing capital gains tax

PostalAA

Head of the tax office

Suwon District Court Decision 201Guhap1229 Decided February 1, 2013

October 16, 2013

November 6, 2013

1. The plaintiff's appeal is dismissed.

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

1. Purport of claim

The Defendant’s disposition of imposition of the capital gains tax of December 31, 2010 against the Plaintiff on December 31, 2010 is revoked.

2. Purport of appeal

The part against the plaintiff in the judgment of the court of first instance shall be revoked. The defendant's imposition of the capital gains tax belonging to the plaintiff on December 31, 2010 shall be revoked.

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

The reasoning of this court's judgment is as follows, and thus, it is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

○ 3rd conduct on the 9th page is added to the 12th 1, 2th 15th 15th 2th 2th .

○ 11 revised 'OO' as 'OO'1.

2. Conclusion

Therefore, the plaintiff's claim of this case is justified within the above scope of recognition, and the remaining claim is dismissed as it is without merit, and the judgment of the court of first instance is justified as it is with this conclusion, and it is so decided as per Disposition.