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Case Number of the immediately preceding lawsuit
Seoul Administrative Court-2014-Gu Partnership-6772 ( October 17, 2015)
Case Number of the previous trial
Transfer of Examination 2014-0076 (No. 22, 2014)
Title
Unlisted Stock Calculation Division
Summary
In case of transfer with the right of management, the transaction price shall not be deemed the market price that reflects the objective exchange value when only shares are transferred.
Related statutes
Article 101 of the Income Tax Act
Cases
2015Nu42925 Revocation of Disposition of Imposing capital gains tax
Plaintiff and appellant
○ ○
Defendant, Appellant
○ Head of tax office
Conclusion of Pleadings
2015.07.21
Imposition of Judgment
2015.09.17
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1. Purport of claim
The Defendant’s imposition of KRW 0,00,000 (including additional taxes) for the transfer income tax of the year 2011 against the Plaintiff on March 6, 2014 shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
Reasons
The reason for the judgment of the first instance is reasonable, and therefore, it is cited as the reason for this judgment in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil
The defendant's appeal is dismissed for lack of reason.