Suwon District Court-2014-Gu Group-2489 ( October 15, 2016)

Any disposition imposing capital gains tax on the value verified by the sales contract, etc. with the real transfer value of the right to sell shall be legitimate.

(1) After acquiring the right to sell in lots, the fact that the right to sell in lots has been directly received and the payment has been received can be acknowledged. Since there is no evidence to reverse the recognition that served as the basis for the disposition in this case, the disposition imposing tax is legitimate.

Article 8(2) of the Administrative Litigation Act, Article 420 of the Civil Procedure Act

2016Nu3462 Revocation of Disposition of Imposing capital gains tax

Seoul High △△△

○ Head of tax office

January 15, 2016

August 26, 2016

September 23, 2016

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 capital gains tax of KRW 83,097,690 against the plaintiff on September 1, 2013 shall be revoked.

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

This judgment is identical to the reasoning of the judgment of the court of first instance, and thus, it is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and the plaintiff's appeal shall be dismissed as it is without merit. It is so decided as per Disposition.