Seoul Administrative Court 201Gudan16264 ( December 28, 2011)

Cho High Court Decision 201Do0423 ( October 13, 2011)

The acquisition of a corporation dissolved and registered for the evasion of capital gains tax shall be entered as a formal party to the transfer of land.

(As in the judgment of the court of first instance, a corporation registered for dissolution was acquired, and a sales contract was concluded on the date of registration as representative director, and the corporation is determined to have been entered as a formal party by acquiring a corporation dissolved and registered for the purpose of evading capital gains tax in light of the fact that there was no business activity other than the purchase and sale of the land in this case.

2012Nu2520 Revocation of disposition of imposing capital gains tax

Republic of Korea, Japan and one other

Head of tax office and one other

Seoul Administrative Court Decision 2011Gudan16264 decided December 28, 2011

May 18, 2012

July 13, 2012

1. All appeals filed by the plaintiffs are dismissed.

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

The decision of the court of first instance is revoked. The decision of the court of first instance is revoked. The disposition of the court of first instance against the plaintiff Lee Jong-A on December 1, 2010, and the imposition of the capital gains tax of 000 won for the transfer income tax of 2006, respectively, against the plaintiff Samsung-B on the same day

The reasons for the judgment of this court are as follows: “In this case with no II No. 18 of the judgment of the court of first instance,” as well as “No. 41-1 to 3, the Plaintiff raised an objection against the disposition of imposition of the above registration tax on September 28, 201 ("CC appears to have retired from directors of XX around July 20, 2009, and an applicant for objection is called the "Korea representative Director," and the Jongno-gu Administrator revoked the disposition of imposition of the above registration tax, etc. on October 17, 201, and recognized the fact that the above objection was withdrawn on October 18, 201.” The evidence submitted by the Plaintiff at the court of first instance is written as “The fact that the above objection was withdrawn on October 18, 201,” and it is determined that the Plaintiff’s acquisition of the above land and the above additional number No. 39,40 and 4528 of the Civil Procedure Act (including the above additional number, etc.) were stated in the first instance., and subsequent to accept the P.

Therefore, the judgment of the first instance court is justified, and all appeals by the plaintiffs are dismissed as it is without merit. It is so decided as per Disposition.