Seoul Administrative Court-2016-Gu Group-25300 ( October 12, 2017)

Cho High Court Decision 2016No2085 (Law No. 16.30)

Where donated assets are sold, a disposition to regard the value assessed under the Inheritance Tax and Gift Tax Act as the acquisition value of capital gains tax at the time of donation other than the conversion value.

In principle, the acquisition value of capital gains tax shall be calculated based on the actual transaction value, and in the case of selling apartment acquired with the right to sell in lots, the value assessed under the Inheritance Tax and Gift Tax Act as of the date of donation, not the converted value

Article 97 of the Income Tax Act; Article 163 of the Enforcement Decree of the Income Tax Act;

2018Nu6432 Revocation of disposition of imposing capital gains tax

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O Head of tax office

January 09, 2018

January 23, 2018

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The imposition of the capital gains tax belonging to ○○○○○, ○○, and ○○○○○ (including additional taxes) on the Plaintiff on March 24, 2016 by the Defendant shall be revoked.

1. Quotation of judgment of the first instance;

The reasons why the court shall state in this case are the second Ampha of the judgment of the court of first instance (hereinafter referred to as "the second Ampha of the judgment").

T. The reason for the decision of the court of first instance is the same as that for the decision of the court of first instance, except that the term "T." is "the apartment of this case" as "the apartment of this case". Thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence

2. Conclusion

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.