Case Number of the immediately preceding lawsuit
Seoul Administrative Court 201Gudan2869 ( October 20, 2011)
Case Number of the previous trial
Cho High Court Decision 2010west068 ( November 04, 2010)
Title
Dispositions imposing capital gains tax on the confirmed actual transfer value are legitimate.
Summary
(The same as the judgment of the first instance court) The disposition imposing capital gains tax is legitimate on the transfer value by using the actual transfer value confirmed not the standard market price as the transfer value because the value reported is different from the fact.
Related statutes
Article 96 of the Income Tax Act
Cases
2011Nu28525 The revocation of the disposition to impose capital gains tax
Plaintiff and appellant
Section AA
Defendant, Appellant
head of Sung Dong Tax Office
Judgment of the first instance court
Seoul Administrative Court Decision 2011Gudan2869 decided July 20, 2011
Conclusion of Pleadings
November 30, 2011
Imposition of Judgment
January 11, 2012
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The decision of the first instance shall be revoked, and the imposition of capital gains tax of KRW 15,843,93, and 930, which the defendant imposed on the plaintiff on September 1, 2009, shall be revoked.
Reasons
The reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, thereby citing it pursuant to Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act. The judgment of the court of first instance