Seoul Administrative Court 2014Guhap63916 ( November 28, 2014)

Since the land in this case was transferred to the project implementer after the land was transferred due to expropriation, the redemption date of the plaintiff is the time of acquisition.

The plaintiff is to newly acquire the ownership of the land of this case by settling a redemption price after exercising a redemptive right against each land of this case.

2015Nu30243 Revocation of disposition of imposing capital gains tax

JA et al. 18

Head of Seocho Tax Office and 15

Seoul Administrative Court Decision 2014Guhap63916 decided November 28, 2014

April 29, 2015

June 3, 2015

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The judgment of the first instance shall be revoked.

1. On November 18, 2013, the head of the Seocho District Tax Office’s revocation of the disposition rejecting an application for rectification of KRW 000 of the capital gains tax against Plaintiff JinA.

2 to 18 omitted

1. Quotation of judgment of the first instance;

The court's explanation about the instant case is 'the 13th judgment of the court of first instance' and 'the 20th judgment of the court of first instance'.

(l) As 'l.', 'Twel. 14th 12th 'T. 'T. 12th 'T. 'T. 'T. 'T. 'T. 18' is not permitted', 'T. 18th 'T. 16th 'T. 'T. 'T. 'T. 'T. 'T. 12th 'T. 'T. 'T. 'T. 16' is not allowed', 'T. 'T. 'T. 'P. 18' is not allowed, 'T. 'T. 'T. 'T. 'T. 18' is not allowed, 'T. 'T. 16th 'T. 'T. ' 'P. 16th ' 'P. '. '.', 'P. 18th ' in calculating the retention period of capital gains tax reduction and exemption'.

2. Conclusion

If so, the judgment of the first instance court is justifiable, and all appeals by the plaintiffs are dismissed due to the lack of grounds.

D. It is so decided as per Disposition.