Seoul Administrative Court-2017-Gu Group-59818 ( October 16, 2017)

Whether the non-party corporation constitutes a venture at the time of establishment

(as in the first instance judgment, it is difficult to see that a corporation has comprehensively taken over the business of an individual entrepreneur.

2017Nu25346 Revocation of disposition rejecting capital gains tax rectification

Dog Dog

The Director of Gangnam District Office

October 13, 2017

November 1, 2017

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 rejection of a claim for correction of KRW 130,91,543 in total for the transfer income tax belonging to the year 201 and the year 2012 against the plaintiff on July 24, 2014 shall be revoked.

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

The reason for this judgment is to revise the "**" of the five pages of the first instance judgment to "****", and considering the evidence submitted by the plaintiff to this court as well as the facts presented by the plaintiff to this court, the recognition and decision of facts in the first instance judgment are justifiable and are as shown in the ground for the first instance judgment, except where the plaintiff added the judgment that there is no illegality as alleged by the plaintiff. Therefore, it shall be cited in accordance with Article 8 (2) of the Administrative Litigation Act

2. Conclusion

Thus, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance is just with this conclusion, and the plaintiff's appeal is dismissed as it is without merit.