Chuncheon District Court 2010Guhap2423 ( October 21, 2011)

early 2010 Heavy1809 ( October 04, 2010)

It is legitimate to apply the conversion acquisition value due to lack of actual transaction price.

In full view of the following: (a) a sales contract for acquisition filed at the time of acquisition is not prepared at the time of acquisition; (b) a sales contract for acquisition was prepared retroactively; and (c) the account books and financial data only come out of money before and after the registration of ownership transfer; and (d) there is a substantial difference between the acquisition value based on the standard market price and the reported acquisition value, applying conversion acquisition

Determination and correction of Article 176-2 of the Enforcement Decree of the Income Tax Act

(Chuncheon)Revocation of disposition of revocation of imposition of capital gains tax

XX Kim

The superintendent of the tax office

Chuncheon District Court Decision 2010Guhap2423 Decided October 21, 2011

January 4, 2012

January 18, 2012

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 disposition of imposing capital gains tax of KRW 613,013,890 against the plaintiff on February 1, 2010 shall be revoked.

The reason why this Court shall present the case in this case is that the second and fourth court's decision ( February 2, 2006).

[6. The judgment of the court of first instance and the judgment of the court of first instance are dismissed on February 1, 2010, on the following grounds: "(the land in this case was divided into 00-00 square meters and 161 square meters, such as 00-00 square meters and 518 square meters and 161 square meters; hereinafter "the land in this case")." (The land in this case was divided into 00-00 square meters and 518 square meters and 161 square meters, such as 00-00 square meters and 000-00 square meters, such as 00 square meters and 161 square meters in Gwangju City, and the land in this case was changed into 00-00 square meters, and the land in this case was divided into 15 square meters and changed into 161 square meters in 200-00, and the judgment of the court of first instance and second instance is without merit."