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Title
Whether there is any reason to recognize the exception of the necessary transfer principle in the administrative litigation
Summary
The grounds asserted by the plaintiffs in the trial cannot be accepted as it does not constitute grounds for recognizing the exception of the necessary transfer principle required in administrative litigation on the disposition under the Framework Act on National Taxes.
Cases
2015Nu1894 Revocation of Disposition of Imposing capital gains tax
Plaintiff and appellant
○○ and three others
Defendant, Appellant
Head of Sungbuk Tax Office
Judgment of the first instance court
August 21, 2015
Conclusion of Pleadings
February 24, 2016
Imposition of Judgment
March 16, 2016
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
Revocation of the first instance judgment;
The primary claim: The head of a tax office on June 14, 2012 that the defendant North Korea has made to the plaintiff ○○○○ on June 14, 2012 】 transfer income 】 attributed ¡¿ transfer income 】 】 】 】, and the disposition of imposition of a member 】
Preliminary Claim: On June 14, 2012, the head of Sungbuk District Tax Office rendered to Plaintiff ○○○○ on June 14, 2012 】 Disposition for the additional payment of capital gains tax due to its attribution is revoked.
Reasons
The grounds asserted by the plaintiffs in the trial cannot be accepted as it does not constitute grounds for recognizing the exception of the necessary transfer principle required in administrative litigation on the disposition under the Framework Act on National Taxes.
Therefore, the judgment of the first instance court is justifiable, and the plaintiffs' appeal is dismissed as it is without merit. It is so decided as per Disposition.