Incheon District Court-2017-Gu Group-50918 ( October 23, 2018)

Special exclusion Period may not be applied if there is a difference between the tax items and the taxable period.

(The same as the judgment of the court of first instance) If the tax items of the disposition of imposition revoked by the judgment of the court of first instance and the period of taxation are different from those of the subsequent disposition, the exclusion period

The exclusion period for national tax assessment under Article 26-2 of the Framework Act on National Taxes

Seoul High Court 2018Nu37191 Invalidity of the imposition disposition of capital gains tax (including additional tax)

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Head of △ District Office

Incheon District Court Decision 2017Gudan50918 Decided January 23, 2018

June 15, 2018

August 24, 2018

1. The defendant's appeal is dismissed.

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

1. Purport of claim

On February 1, 2017, the Defendant confirmed that the imposition of capital gains tax of KRW 225,121,350 (including additional tax) for the Plaintiff on February 1, 2007 is null and void. Preliminaryly, the Defendant’s imposition of capital gains tax of KRW 225,121,350 (including additional tax) for the Plaintiff on February 1, 2017 shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. All of the plaintiff's claims are dismissed.

1. Quotation of the reasons for the judgment of the first instance;

This judgment is based on Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, since 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 except for the dismissal of the following contents:

Each "this Court" of the 13th parallels and 3th parallels and 4th parallels are called "** District Court".

○ 3 pages 12 of "(including additional tax)" is added to "(including additional tax; hereinafter referred to as "the transfer income tax of this case")".

Article 26-2 (2) 2 of the Framework Act on National Taxes shall be changed to "Article 26-2 (2) 1 of the Framework Act on National Taxes".

○ 8th page 8 "the delivery of the compensation in this case," and the defendant, prior to the disposition in this case, deemed the compensation in this case as interest income rather than transfer income and revoked the pre-announcement notice of transfer income tax as of October 15, 2009. As to the disposition in this case, if the special exclusion period in accordance with the final and conclusive judgment regarding the global income tax in this case is allowed, the disposition in this case would be detrimental to the legal stability of the plaintiff who is liable for tax payment and the risk of legal assessment of the compensation in this case to the plaintiff."

2. Conclusion

Therefore, the plaintiff's primary claim is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.