Changwon District Court-2015-Gu Partnership-1616 (Law No. 12, 2016)

Cho-2015-Divisions-2786 (Law No. 22, 2015.09)

Article 32 (5) 2 of the Restriction of Special Taxation Act (amended on January 1, 2013) applies to cases where Article 32 (5) 2 of the Restriction of Special Taxation Act (amended on January 1, 2013).

In full view of the legislative structure, legislative process, legislative intent, etc. of the provisions related to the law, Article 32 (5) 2 of the Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013) applies is "from the disposal of stocks after January 1, 2013."

Article 32 of the Restriction of Special Taxation Act (Carryover Taxation of Transfer Income Tax for Conversion into Corporation)

2016Nu10612 Revocation of disposition of imposing capital gains tax

AA

BB Director of the Tax Office

August 17, 2016

September 7, 2016

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 000,000,000 (including additional tax) for the Plaintiff on April 1, 2015 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for the court’s explanation on this case is as stated in the reasoning of the judgment of the court of first instance except for the dismissal of the reasons for the judgment of the court of first instance as follows. Thus, this is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Part 8 of the judgment of the first instance court is "former Special Act on Taxation Restriction", and part 4 is "00,000,000", and part 2 is "00,000,000,000".

At the bottom of the 7th judgment of the first instance court, the "Special Tax Treatment Control Act" of the former Special Tax Treatment Control Act (amended by Act No. 11614, Jan. 1, 2013) is amended.

2. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in its conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.