Case Number of the immediately preceding lawsuit
Jeju District Court 2015Guhap5201 (Law No. 12, 2017)
Title
The appraised value of registered cultural heritage, such as a so-called Japanese occupation and flaps, transferred along with the land, shall be equivalent to the transfer value of the transfer income tax.
Summary
The appraised value is included in the transfer value of the land, because it is difficult to evaluate the actual excavation of land and so on into the Republic of Korea as an independent object from the land, the appraised value is also included in the transfer value of the land, and the price for the transfer of trees and obstacles to the partial transfer land is also subject to transfer income tax, and the amount equivalent to the subsidy paid to the tourist business corporation operating the same excavation is not considered as necessary expenses from the transfer value
Related statutes
Article 94 of the Income Tax Act (Scope of Transfer Income)
Cases
Gwangju High Court ( Jeju) 2017Nu1584 ( December 06, 2017)
Plaintiff, Appellant
AA and 2
Defendant, appellant and appellant
○ Head of tax office
Judgment of the first instance court
Jeju District Court 2015Guhap5201 (Law No. 12, 2017)
Conclusion of Pleadings
November 08, 2017
Imposition of Judgment
December 1, 2017
Text
1. All appeals filed by the plaintiffs are dismissed. 2. The costs of appeal are assessed against the plaintiffs.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The capital gains of December 2, 2012 against Plaintiff A in December 2, 2013
Tax 117,498,130 won for special rural development, 2,837,570 won for special rural development, 214,846,130 won for capital gains tax for 2013, and characteristics of rural communities;
Non-tax 2,051,850 won, non-taxation 51,383,810 won, non-taxation 2013 against Plaintiff BB
Over-disposition, capital gains tax of 4,606,150 won for plaintiffs CCC, special rural development tax of 208,670 won for 2013
Each disposition of imposition shall be revoked.
Reasons
1. Quotation of judgment of the first instance;
The court's explanation on the instant case is identical to the grounds for the judgment of the court of first instance, and thus cites it as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 42
2. Conclusion
Therefore, the plaintiffs' claims shall be dismissed in its entirety due to the lack of reasonable grounds, and the judgment of the court of first instance is just, and the plaintiffs' appeal is dismissed in its entirety due to the lack of reasonable grounds, and it is so decided as per Disposition.