Seoul Administrative Court-2013-Gu Group-12952 ( August 20, 2014)

early 2013west0927

Whether the Plaintiff’s acquisition value of the building of this case can be viewed as the actual acquisition value

원고가 이 사건 건물의 매매대금으로 0000원을 김ㅇㅇ에게 지급하였다고 인정하기에 부족하고, 달리 이를 인증할 증거가 없다

2014Nu62328 Disposition of revocation of capital gains tax imposition

AA

ㅇㅇ세무서장

Seoul Administrative Court Decision 2013Gudan12952 decided August 20, 2014

July 15, 2015

August 26, 2015

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance is revoked. The transfer income tax reverted to the Plaintiff on October 1, 2012, which the Defendant rendered to the Plaintiff on October 1, 2012

The imposition of KRW 000 (including additional duties) shall be revoked.

The reasoning for the court's explanation concerning this case is the same as that for the part of the judgment of the court of first instance, and thus, it can be cited by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

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

It is so decided as per Disposition.