Seoul Administrative Court 2008Gudan11351 (209.08)

early 208west0258 (2008.05.01)

The amount additionally received as cooperation expenses for transfer transfer shall be equivalent to the transfer value.

The buyer received a request for additional payment in the circumstances where the Plaintiff’s cooperation is necessary to transfer ownership and paid it, which constitutes a transfer value.

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant's imposition of capital gains tax of KRW 89,370,800 for the plaintiff on February 2, 2007 shall be revoked.

1. Quotation of judgments of the first instance;

This court's explanation on this case is the same as the judgment of the court of first instance except for the second 8th '208.3.10' of the judgment of the court of first instance as the "3.10.3.10' of the judgment of the court of second 8th 2003. Thus, it is citing this in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

2.In conclusion

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.