Daejeon District Court 2012Gudan2080, 2013.12

The disposition that calculates the transfer margin by deeming the value of the stamp contract as acquisition value is legitimate.

(1) In light of the fact that it is difficult to reverse the presumption that the seal of approval agreement was actually prepared on the basis of the fact that the previous owner filed a transfer income tax return by using the purchase price under the seal of approval agreement as the transfer price, and that the market price appraisal value as a result of the market price appraisal entrustment differs from the amount stated in the contract, it is difficult to readily conclude that

Article 96 of the Income Tax Act

2013Nu1278 Revocation of Disposition of Imposing capital gains tax

HongA

Daejeon Head of the District Tax Office

Daejeon District Court Decision 2012Gudan2080 Decided July 12, 2013

December 19, 2013

January 23, 2014

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 defendant's imposition of the capital gains tax belonging to the year 2003 against the plaintiff on January 2, 2012 shall be revoked.

1. Quotation of judgment of the first instance;

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

2. Conclusion

Therefore, the judgment of the court of first instance is just based on its conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.