Seoul High Court-2016-Nu-81262 (No. 11, 2017)

Cho Jae-2015-west-783 (2015.06)

(C) If it is impossible to deem that civil engineering works, etc. were actually conducted, it shall not be deemed that such works were conducted, and as such, it shall not constitute a duplicate tax investigation in the tax investigation.

(Summary of the Judgment of the Supreme Court) It is not deemed that civil works, etc. were actually conducted because it is unclear whether the Plaintiff paid the cost of construction, and that questioning to a third party, etc. at the site of civil works is conducted. As such, it is necessary to conduct a tax investigation and not constituting double tax investigation.

2017Du43203 Revocation of Disposition of Imposing capital gains tax

The United States of America

BB Director of the Tax Office

July 27, 2017

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff, including the part arising from the supplementary participation.

Although examining the judgment of the court below in light of the records of this case, it is recognized that the argument on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning the Trial Procedure.

Therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.