Suwon District Court 2013Guhap4823 (O3.18, 2014)

General consultation that a tax official gives to a civil petitioner can not be regarded as a public statement of opinion.

In full view of all the evidence submitted by the Plaintiff, it is insufficient to recognize that a tax official has made a statement of opinion meeting the above requirements, and there is no other evidence to acknowledge it.

Article 15 of the Framework Act on National Taxes

2014Nu43273 Revocation of disposition of imposing capital gains tax

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Head of the Office of Government

January 27, 2013

November 19, 2014

December 10, 2014

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The judgment of the court of first instance shall be revoked. The defendant shall revoke the disposition of imposition of capital gains tax of KRW 000 on June 1, 2012 to the Dobbb.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is as follows, except for the dismissal of the following matters, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

○ The second 1,6,8, and the third 13rd 1, 6, 8, and 13th 13th 2th , shall be considered as “the network ○○,” and other “Plaintiffs” as “Plaintiffs,” respectively.

○ On the second 9th 9th thm of the first instance judgment, “D. The deceased on August 13, 2014 after filing an appeal, and the Plaintiffs, who are co-inheritors, taken over the instant lawsuit (A No. 12, 13, 14).

shall add "each entry in the evidence)".

2. Conclusion

The judgment of the first instance is justifiable. All appeals filed by the plaintiffs are dismissed.