Seoul Administrative Court 2010Gudan316 (2010.08)

National Tax Service Review and Transfer 2009-0105 ( August 27, 2009)

Any disposition that is imposed by deeming the acquisition value as a transaction example is legitimate.

(The judgment of the court of first instance is the same as the judgment of the court of first instance), but the acquisition value is unclear, and the taxation disposition is legitimate in view of the fact that the transaction example is the similar assets transacted within three months.

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, and the imposition of capital gains tax of KRW 349,256,80 for the Plaintiff on February 3, 2009 by the Defendant shall be revoked.

1. Quotation of judgments of the first instance;

The reasons why a member should explain this case are as follows: (a) deleted the evidence No. 8 from the ground of recognition under Paragraph (1) of the part of the judgment of the court of first instance; and (b) the evidence No. 8 of the judgment of the court of first instance other than the phrase “No. 6,9,10,12 of the judgment of the court of first instance, and No. 11-1 through No. 3 of the judgment of the court of first instance” is the same as the statement of the judgment of the court of first instance; (c) therefore, (d) in accordance with Article 8(2) of the Administrative Litigation

2. Consultations

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just and it is dismissed as the plaintiff's appeal is without merit. It is so decided as per Disposition.