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Case Number of the immediately preceding lawsuit
Seoul Administrative Court-2014-Gu Group-52510 ( August 13, 2015),
Title
It is reasonable to deem that acquisition of ownership following the exercise of a redemptive right is a transaction separate from the transfer of the land of this case.
Summary
It is reasonable to deem that acquisition of ownership following the exercise of a redemptive right is a transaction separate from the transfer of the land of this case.
Related statutes
Article 88 of the Income Tax Act
Cases
2015Nu5747 Disposition of revocation of revocation of capital gains tax rectification
Plaintiff and appellant
AAAAAAA subsidiary organization
Defendant, Appellant
BB Director of the Tax Office
Judgment of the first instance court
August 13, 2015
Conclusion of Pleadings
9 March 2016
Imposition of Judgment
ocil 23, 201
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance is revoked. The defendant's rejection disposition against the plaintiff on July 18, 2014 is revoked in the amount of KRW 0,000,000 for transfer income tax belonging to the year 2008.
Reasons
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
2. Conclusion
The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.