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(영문) 서울고등법원 2011. 05. 12. 선고 2010누28085 판결
취득가액이 확인되지 않으므로 환산가액으로 양도차익을 산정하여 과세한 처분은 적법함[국승]
Case Number of the immediately preceding lawsuit

Seoul Administrative Court 2009Gudan15664 ( October 12, 2010)

Case Number of the previous trial

Cho High Court Decision 2008Du3659 ( August 14, 2009)

Title

Since the acquisition value is not verified, a disposition that calculates transfer margin and imposes tax on the conversion value is legitimate.

Summary

(As in the judgment of the first instance court), the actual transaction value at the time of acquiring land cannot be confirmed, and since there is no transaction example or appraisal value, the disposition that calculated and taxed the gains on transfer from the conversion value is legitimate.

Cases

2010Nu28085 Revocation of Disposition of Imposing capital gains tax

Plaintiff and appellant

IsaA

Defendant, Appellant

○ Head of tax office

Judgment of the first instance court

Seoul Administrative Court Decision 2009Gudan15664 decided August 12, 2010

Conclusion of Pleadings

April 14, 2011

Imposition of Judgment

May 12, 201

Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The judgment of the first instance is revoked, and the part exceeding KRW 172,195,794, among the disposition of imposition of capital gains tax of KRW 231,619,910 for the Plaintiff on July 14, 2008 by the Defendant against the Plaintiff is revoked.

Reasons

The reasoning of the court's explanation concerning this case is the same as that of the judgment of the court of first instance, and thus, it is citing this by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Therefore, the judgment of the first instance court is justifiable, and it is so decided as per Disposition by the plaintiff's appeal.

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