Seoul Administrative Court 2012Gudan1733 (2012.06)

National Tax Service Review and Transfer 2011-0196 ( October 10, 2011)

The disposition to exclude the reduction or exemption of the reduction or exemption of the reduction or exemption of the reduction or exemption of the reduction or exemption of eight years, because the period of living

(As in the judgment of the first instance court), there is no evidence to prove that the land was inherited without completing the registration of ownership transfer even though the price for acquiring the land was liquidated, and the disposition excluding the reduction or exemption from the reduction or exemption from the reduction or exemption for eight years on the ground that the date of acquisition, such as transfer of ownership, other than the date of commencing the inheritance, is considered to have

2012Nu24247 Revocation of Disposition of Imposing capital gains tax

AAAA

Head of Seodaemun Tax Office

Seoul Administrative Court Decision 2012Gudan1733 decided July 2012

April 3, 2013

May 1, 2013

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 000 on December 22, 2010 against the Plaintiff on December 22, 2010 shall be revoked.

1. cite the judgment of the first instance;

The reasoning of this court's ruling is as follows, and it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

o The term "this PP", which will be 5th below the o 4th, is called this K, and this court witness M.

o In the last five parts of the five pages, it is difficult to deem that the instant disposition is against the principle of substantial taxation or the principle of trust and good faith.

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.