Suwon District Court 2010Guhap875 ( November 17, 2010)

early 2010 Heavy0696 (Law No. 19, 2010)

Where a return of value is made by division of property, capital gains tax liability;

(A) If a husband or wife files an application for auction of the husband's property and sells it to a third party after the court orders the husband to return the value by means of division of property, the husband is liable to transfer income tax on the total amount when the husband or wife receives dividends.

2010Nu45691 Revocation of disposition of imposing capital gains tax

The AA

○ Head of tax office

Suwon District Court Decision 2010Guhap8875 Decided November 17, 2010

July 13, 201

August 17, 201

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 disposition of imposition of capital gains tax of KRW 238,106,110 rendered by the Defendant to the Plaintiff on December 4, 2009 shall be revoked.

The reasons for this case are as follows. The court's reasoning is that "3th of the judgment of the court of first instance" is "284,928,454 won" as "284,679,454 won" as "3th of the judgment of the court of first instance" and "284,928,454 won" as "284,679,454 won" in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

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