2014Nu5582 Revocation of disposition of imposing capital gains tax

The acquisition value of assets acquired by payment in kind means the actual transaction value at the time of payment in kind.

Since the actual transaction value of assets acquired by payment in kind means the actual transaction value of assets subject to payment in kind, the original disposition that determines the acquisition value as the sum of the balance of the accounts receivable in the construction project and the amount of the actual bonds acquired in the collateral

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Director of the District Office

Seoul Administrative Court Decision 2014Gudan4439 decided July 11, 2014

February 6, 2015

April 3, 2015

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 disposition of imposition of capital gains tax of KRW 00,000,000 (including additional tax) against the Plaintiff on March 1, 2013 shall be revoked.

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

The reasons for this judgment shall be with the exception of dismissal or addition of the following:

Therefore, Article 8(2) of the Administrative Litigation Act, the main text of Article 420 of the Civil Procedure Act is the same as the grounds for the judgment of the first instance.

this shall be quoted.

(1) Grades 3, 11 through 17 shall be advanced as follows:

① On October 18, 2002, the Plaintiff was awarded a contract from the △△△△△△△ for the construction of a creative and interior interior interior interior interior interior interior interior interior KRW 00,000,000 (Additional tax separate) and added to the construction of KRW 00,000,000. The Plaintiff’s modification contract, which reflects the outline of the construction on March 19, 2003, (i) written a modified contract (No. 4-2,00,000,000 (Additional Tax separately)).

2. The additional construction contract for the construction cost of KRW 00,000,000 (Evidence A No. 4-3) was written ex post facto;

② On the 6th page 3, the phrase “it is difficult to see that the additional construction cost is included,” as the phrase “it is difficult to see that the construction cost exceeds the above 00,000,000 won is included.”

(3) The letter of agreement (No. 10) attached to the 6th page 9 shall be amended in the following order:

According to the record, the Plaintiff’s balance of the construction accounts for △△△△ at the time of the instant real estate

The agreement was made to receive payment in lieu of KRW 000,000,000.

shall be consistent with the description.”

(4) Chapter 6, Chapter 13, Chapter 3, the Plaintiff also for an additional construction contract (Evidence 4-3) in the following order:

It is recognized that the ex post facto creation has been made, as well as adding "."

(5) Grades 6, 19 through 21 shall be improved as follows:

(4) The plaintiff argues that the above payment amount exceeds the above 00,000,000 won is included in the construction cost. However, unless there is no evidence to acknowledge it, the agreement prepared by the plaintiff at the time of the approval agreement and the confirmation document at the time of the tax investigation, which is the above 00,000,000 won, which is the payment price

B. “Determination is reasonable on the basis of the actual transaction price”

2. Conclusion

Therefore, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.