Incheon District Court 2009Guu526 (2010.04.01)

It is legitimate that a disposition of heavy taxation is deemed to constitute unregistered resale.

(As in the judgment of the first instance court), it is recognized that there is no purpose of speculation such as tax avoidance or acquisition of resale through transfer without registration, and where it is judged that it is harsh to enforce the transferor the liability not to register the acquisition of the assets at the time of transfer to the transferor, it is excluded from the subject of heavy taxation, but it cannot be viewed that there is no inevitable circumstance.

2010Nu12264 Revocation of disposition of imposing capital gains tax

Park AA

○ Head of tax office

Incheon District Court Decision 2009Guhap526 Decided April 1, 2010

4, 2011

March 25, 2011

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's disposition of imposition of capital gains tax of KRW 696,358,080 against the plaintiff on November 5, 2007 shall be revoked.

This court's explanation on this case is identical to the reasoning of the judgment of the court of first instance, in addition to attaching a new attachment to the attached section in Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, since it is identical to the entry of the attached section in Article 2-2 (b) of the judgment of the court of first instance.

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.