Seoul Administrative Court 2010Gudan1074 ( August 27, 2010)

Cho High Court Decision 2009J397 ( November 02, 2009)

Any disposition that calculates and imposes gains on transfer on the basis of a real estate sales contract is legitimate.

(As in the judgment of the first instance court), since a real estate sales contract is deemed to be a sales contract which was actually prepared at the time of transferring a house, a disposition that calculates gains on transfer and imposes taxes on the basis thereof is lawful.

2010Nu34196 Revocation of Disposition of Imposing capital gains tax

The AA

○ Head of tax office

Seoul Administrative Court Decision 2010Gudan1074 decided August 27, 2010

April 26, 201

May 24, 2011

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant shall revoke the disposition imposing capital gains tax of KRW 6,635,510 against the plaintiff on June 2, 2009.

The court's explanation on this case is the same as the part of the reasoning of the judgment of the court of first instance, and thus cite it as it is in accordance with 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.