1. Revocation of the first instance judgment.

2. The Defendant’s transfer income tax reverted to the Plaintiff on October 10, 2013.

1. The reason why this part of the disposition is used by the court is as stated in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Whether the instant disposition is lawful

A. The plaintiff asserts that the disposition of this case is unlawful for the following reasons.

1) In light of the fact that the transferee company unilaterally proceeds from the transfer agreement of this case at the same time with the transfer agreement of this case, even though the transfer company decided to enter into the transfer at the same time with the payment of the balance, the transfer time of this case’s share transfer is January 9, 201, which is the date of the settlement of the balance, and thus, the Defendant imposed penalty tax on November 5, 201, deeming the transfer date as the transfer date of this case’s transfer date as the transfer date, and thus, the instant disposition is unlawful. Even if the transfer date is November 5, 2010, the transfer date of this case’s transfer date is deemed as the transfer date, in light of the transfer circumstance, etc., the disposition of this case is unlawful, since the Plaintiff’s justifiable ground for nonperformance of obligation exists.

applicable to this case.

Nevertheless, Article 98 of the former Income Tax Act (amended by Act No. 10408, Dec. 27, 2010; hereinafter the same) provides, “In calculating gains on transfer of assets, the time of acquisition and time of transfer shall be prescribed by Presidential Decree.” Article 162 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 22580, Dec. 30, 201; hereinafter the same) provides, “The time of acquisition and time of transfer of assets shall be determined by Presidential Decree.”

In light of this, the above provisions should be taxed.

Since the disposition of this case is in violation of the principle of law, it is unlawful.

3 The instant disposition based on Article 162 (1) 2 of the former Enforcement Decree of the Income Tax Act.