Seocho 209west 2810 (No. 29, 2009)

Actual gains on transfer of the right to sell a sale is the value confirmed by the tax authority.

(The same as the judgment of the first instance court) The actual gains on transfer of the sale right transferred in consideration of the sales contract of the sale right, the confirmation of the acquisitor of the sale right and the remittance details, etc. are the value confirmed

2010Nu24823 Revocation of disposition of imposing capital gains tax

KoreaA

BB Director of the Tax Office

Seoul Administrative Court Decision 2009Gudan17097 decided October 16, 2010

2011.04.08

2011.05.20

1. The plaintiff's appeal is dismissed.

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

In the judgment of the first instance court, the part seeking revocation is revoked. The defendant's imposition of the tax exceeding 5,928,750 won out of the capital gains tax of 27,627,470 won reverted to the plaintiff on January 2, 2009 shall be revoked.

The reasons for this Court concerning this case are as follows: “The Plaintiff alleged that the seller of the right to sell in lots was transferred the purchase price of the right to sell in lots from the KimO on behalf of the seller of the right to sell in lots on behalf of the seller of the right to sell in lots,” and, except for adding “the fact that there was an agreement between the Plaintiff and the seller of the right to sell in lots on behalf of the seller of the right to sell in lots on behalf of the seller of the right to sell in lots, and there is no other evidence to acknowledge this,” the entry of the reasoning for the first instance judgment is identical to the entry of the decision in Article 8(2) of the Administrative Litigation Act and Article 420 of

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