Seoul Administrative Court 201Gudan276 ( November 01, 201)

Cho High Court Decision 2010Du2576 ( October 06, 2010)

The acquisition value confirmed by the on-site investigation of capital gains tax is legitimate.

(The same as the judgment of the first instance court) Any data that can be recognized as the actual acquisition value is not submitted, and since the transferor and the intermediary do not memory the transfer value, the disposition that calculates the transfer margin by deeming the value confirmed by the plaintiff from the field investigation of transfer income tax as the acquisition value confirmed by the plaintiff

Article 97 of the Income Tax Act

2011Nu41917 Revocation of Disposition of Imposing capital gains tax

Maximum XX

The director of the tax office.

Seoul Administrative Court Decision 2011Gudan276 decided November 1, 2011

April 25, 2012

June 13, 2012

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 the Plaintiff on December 9, 2009 shall be revoked by the Defendant.

The reasoning of the judgment of this court is that even if the Plaintiff submitted the evidence No. 11 to this court, it added insufficient points to reverse the judgment of the first instance court, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 11420 of the Civil Procedure Act as the relevant part of the judgment of the first instance court.

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