Gwangju District Court 201Guhap1153 (Law No. 11, 2011)

early 201 Mine001 (Law No. 1102.01)

The acquisition value of the Gu building shall not be deemed necessary expenses of the transferred property included in the acquisition value of the land.

(As in the first instance judgment) When it is deemed that the acquisition of land and buildings is obviously deemed to have been aimed at utilizing only the land by removing the buildings from the beginning, the acquisition value and removal costs of the removed building may be included in the necessary expenses of the transferred property included in the acquisition value of the land, but it does not fall under the case where the land and buildings are used as retail stores for a considerable period

Article 97 of the Income Tax Act

2011Nu1510 Revocation of Disposition of Imposing capital gains tax

Park AA

The director of Gwangju Tax Office

March 22, 2012

April 5, 2012

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 imposition disposition of capital gains tax of KRW 000 on September 1, 2010 against the plaintiff on September 1, 201 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for this Court's explanation is as follows: Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act are cited because the court's reasoning for this case is the same as that for the judgment of the first instance.

2. Conclusion

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