early 2010 Heavy3422 ( December 30, 2010)

person who actually reverts to business rights and real estate capital gains;

In light of the fact that real estate sales business is operated in a partnership with liquefied petroleum gas sales business and obtains permission for liquefied petroleum gas sales business on the transferred real estate, purchase of real estate and permission for transfer of real estate under the name of the plaintiff, including business rights at the time of transfer of real estate, it is reasonable to deem

2011Gudan4681 Revocation of Disposition of Imposing capital gains tax

Yellow AA

Head of the Pakistan Tax Office

September 27, 2011

October 18, 2011

1. The plaintiff's claim is dismissed.

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

The Defendant’s disposition of imposition of capital gains tax of KRW 216,565,70 against the Plaintiff on September 13, 2010 shall be revoked.

1. Details of the disposition;

A. On March 31, 2006, the Plaintiff acquired and owned a building (hereinafter referred to as the “instant real estate” in combination with a building site and a building site of 102.37 square meters in the main house and neighborhood living facilities, hereinafter referred to as “the instant building”) of 131.9 square meters and its ground (hereinafter referred to as “the Plaintiff’s real estate”), which was located at KRW 440,000,000,000, and transferred the use of the said building to a facilities for storing and treating hazardous substances, and on November 10, 2006, transferred the instant real estate (including liquefied petroleum gas sales business) of KRW 80,000,000.

B. On September 13, 2010, the Defendant calculated the transfer margin of the instant real estate as follows, and decided and notified the Plaintiff of KRW 216,565,70 for the transfer income accrued in 2006 (hereinafter “instant disposition”).

O Calculation of Transfer margin

Transfer margin 376, 146, 840 won = 880,000,000 won acquisition value of 440,000, and 63,853, and 1602 won in the transfer value.

O Transfer Income Tax Amount

216,565,708 = (376,146,840 - Basic deductions for transfer income - 2,500,000) + Additional tax for non-declaration of report 29,891,747 + Additional tax for non-performance of payment 37,215,225

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 6, Eul evidence Nos. 1, 2 and 5, and the purport of the body before oral argument

2. Whether the disposition is lawful;

A. The plaintiff's assertion

The Plaintiff’s transfer price of KRW 460,000,000,000, which is KRW 8880,000,000, is the transfer price of the instant real estate, and the remaining KRW 4220,000,000 is not the Plaintiff, but the subject to whom the ownership of the instant real estate sales business rights (hereinafter “instant goodwill”). Therefore, the instant disposition that reported otherwise is unlawful, even though the transfer price of the instant real estate was KRW 460,000,000,000,000,000

(b)a recognition;

(1) The Plaintiff decided to operate a liquefied petroleum gas sales business in the name of KimCC (in its wife, NamD) and the instant real estate, and acquired the instant real estate in KRW 440 million on March 31, 2006.

(2) On February 8, 2006, the Plaintiff filed an application for permission for liquefied petroleum gas sales business with the competent authority (Gangbuk-gu Office). However, such application was rejected, and an administrative appeal was filed against it, and accordingly, the Plaintiff was granted permission for liquefied petroleum gas sales business as to the instant real estate around October 2006, as the request for administrative appeal was accepted.

(3) After doing so, the Plaintiff and KimCC installed sales facilities in the instant real estate, and on November 10, 2006, transferred the instant real estate, including the instant goodwill, to ChoE in KRW 880 million.

[Reasons for Recognition] Each entry of Gap evidence, Gap evidence Nos. 7, 9, and 13 evidence Nos. 3, 4, 6, and 9 (including each number), and the purport of the whole pleadings

C. Determination

The income from the transfer of business rights (including business rights recognized as being transferred along with assets, although they were not separately assessed) to be transferred with fixed assets for business (land, buildings, etc.) constitutes capital gains (see Article 94 (1) 4 of the Income Tax Act). According to the above evidence in this case, the Plaintiff’s business operation of the instant real estate and the acquisition of the instant real estate and permission for liquefied petroleum gas sales business by acquiring the instant real estate in the name of the Plaintiff, the Plaintiff can be recognized as having transferred the instant real estate and the instant real estate, including the instant real estate in the name of the Plaintiff in the transfer of the instant real estate. The Plaintiff has been engaged in gas sales business for a multi-year period, KimCC (the name of the Plaintiff or his wife or his wife) (the name of the Plaintiff or his wife), and the Plaintiff and KimCC (DD) paid the instant real estate to the Plaintiff for a multi-year period, in light of the fact that most of the instant real estate and the instant real estate acquired the instant real estate in the name of the transferee, including the instant real estate.

(d)Indivate:

Therefore, it is reasonable to see that the person to whom the transfer income of the real estate of this case, including the instant goodwill, belongs is the Plaintiff, and the disposition of this case reported as such is lawful.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit. It is so decided as per Disposition.