Seoul Administrative Court 2013Gudan16251 (20 April 20, 2016)

Seocho 2012west 3987 ( June 19, 2013)

It can be seen as the market price if the appraisal is made on the road which is the current situation at the time of land acquisition.

It is evaluated in an objective and reasonable manner, and it can be seen as the market price that reflects the objective exchange price of land appropriately.

Article 97 of the Income Tax Act as necessary expenses

2016Nu31526 global income and revocation of disposition

○ ○

○ Head of tax office

October 26, 2016

November 1, 2016

1. The plaintiff's appeal is dismissed.

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

1. Purport of claim

The Defendant’s disposition of imposition of capital gains tax of KRW 000,000,000 against the Plaintiff on July 16, 2012 is revoked in excess of KRW 00,000,000.

2. Purport of appeal

The part of the judgment of the court of first instance against the plaintiff shall be revoked. The defendant's disposition of imposition of capital gains tax of KRW 000,000,000 against the plaintiff on July 16, 2012 shall be revoked. The part of the judgment of the court of first instance against the plaintiff shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of this judgment is as stated in the reasoning of the judgment of the court of first instance, except for deletion of the overall title of 7, 10, 11 among the grounds of the judgment of the court of first instance, and the contents of the draft thereof. Therefore, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of

2. Conclusion

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