2. The costs of appeal shall be borne by the Plaintiff.

The reasoning of the judgment of this court is as follows: (a) the testimony of the witness Kim ○-○ of the party who is insufficient to reverse the facts recognized by the court of first instance and the fact-finding results of the Korea Appraisal Board of the party concerned shall be additionally rejected; and (b) the matters alleged by the plaintiff in the court of first instance are the same as the written judgment of the court of first instance, except for addition of the following judgments; and (c) thus, it shall be cited in accordance with

2. The addition;

The plaintiff asserted that the disposition of this case is unlawful because he was not served with the notice of attachment on November 13, 2006. However, considering the overall purport of arguments as to Gap's evidence Nos. 8 and Eul's evidence Nos. 3, the notice of tax payment regarding the disposition of this case was sent by registered mail. The plaintiff's apartment security guards received and stored the special mail delivered to him at the time of absence of tenant, and delivered it to the tenant. The plaintiff asserted that the plaintiff had known the existence of the disposition of this case only after he received the notice of attachment prior to November 13, 2006 and received the notice of attachment prior to the notification of this case, and that the plaintiff's request for tax payment prior to November 13, 2006 can not be seen as being legally delegated with the above notice of tax payment prior to the date of receiving the notice of attachment prior to the date of November 13, 206.

3. Conclusion

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

[Seoul Administrative Court 2007Gudan166, 2007. 21)]

2. The costs of lawsuit shall be borne by the Plaintiff.

A. The Plaintiff transferred the above real estate to 00 million won at the time of 194. 4. 16. 2, 1994, 200 million won, 30. 4m2, 200, 400,000 won, and 9. 4. 7m2, 400,000 won, 6. 7m2,000,000 won, 40,000 won, 6. 7m2,000,000 won, 40,000,000 won, 6. 7m2,000,000 won, 9,000 won, 6m2,000 won, 9,000 won, 1,000 won, 6,000 won, 6,000 won, 6,000 won, 9,000 won, and 3,000 won,00 won,00 won,0 won.

C. However, on September 18, 2006, the Defendant imposed capital gains tax for 494,074,670 (including report and late payment for arrears) for the Plaintiff on September 18, 2006 on the ground that the real acquisition value of the instant real estate was KRW 1,126,006,40 (the pre-sale amount in the judgment above + KRW 646,006,400 + the amount of obligation guaranteed by each of the above collateral security at the time of acquisition of the instant real estate) and corrected the said tax amount by reducing the amount to KRW 454,08,620 on November 13, 206 (hereinafter “the disposition in this case”).

D. Meanwhile, at the time of the Plaintiff’s acquisition of the instant real estate, the individual land price of the instant land was KRW 3.25 million per square meter, and the individual land price at the time of the transfer was KRW 2.68,000 per

[Reasons for Recognition] Unsatisfy, A1, 3, 1, 2

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

In order to secure the principal and interest of the instant real estate from time to time at ○○○○○. Around early 1994, the Plaintiff completed the provisional registration on the instant real estate to secure that principal and interest have reached 1.8 billion won, and thereafter, ○○○○○ shall receive the instant real estate as payment for the principal and interest of the instant real estate from the right○○○. However, as the method of transfer was difficult for ○○○○ to have documents necessary for the transfer of ownership as he was a permanent resident of the United States, ○○ to file a lawsuit using the provisional registration under the Plaintiff’s name. Accordingly, the Plaintiff had ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○ KRW 600 billion.

Therefore, the acquisition value of the instant real estate shall be calculated as KRW 2,83,014,866, which is the conversion value under Article 97(1)1 (c) of the former Income Tax Act and Articles 163(12) and 176-2(2)2 of the former Enforcement Decree of the Income Tax Act, on the ground that it is deemed that the said 2.4 billion won is real acquisition value, or that the subrogated value for the amount of the obligation of accord and satisfaction as at the time of the said acquisition and the amount of subrogated for the obligation of collateral security after such acquisition is unclear, and thus, the instant disposition imposing capital gains tax on the Plaintiff is unlawful, on the ground that the real acquisition value of the instant real estate is calculated based on the purchase reservation amount

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

(1) Therefore, as alleged by the Plaintiff, whether the Plaintiff acquired the instant real estate at approximately KRW 2.4 billion, such as a transfer of the loan amounting to approximately KRW 1.8 billion as an accord and satisfaction of the loan amounting to KRW 1,126,06,40,000, the real acquisition value of the instant real estate is reasonable, and there is no other evidence to acknowledge it otherwise. Rather, according to the facts acknowledged earlier, at the time the Plaintiff acquired the instant real estate, the registration of transfer of ownership was made by the said Seoul Civil District Court Decision 94Gahap○○○○○○, and the said transaction amount was 6,46,06,400,000 won under the said judgment, and the secured amount of the right to collateral security, which had been completed at the time of the instant real estate, was 48,00,000 won, and thus, it is difficult to view the said transaction amount as the actual acquisition value of the instant real estate, or that the said judgment was 1,126,006,00 won,000 won.

(2) Therefore, the instant disposition that calculated gains on transfer and capital gains on the instant real estate by deeming the said KRW 1,126,006,40 as the real acquisition value of the instant real estate is lawful.

3. Conclusion

Thus, the plaintiff's claim seeking the cancellation of the disposition of this case cannot be accepted, and it is dismissed.

public official law, order of law,

(1) The former Income Tax Act (amended by Act No. 7837 of Dec. 31, 2005)

The transfer value under Article 96 of the Income Tax Act ① The transfer value of assets under Article 94 (1) 1 and 2 shall be based on the standard market value at the time of transfer of the assets concerned: Provided, That where the assets concerned fall under any of the following subparagraphs, it shall be based on the actual transaction value between the transferor and transferee (hereinafter referred to as the “actual transaction value”): < Amended by Act No. 6782, Dec. 1

6-2. Where the rate of increase of real estate prices in the relevant area is higher than the national consumer price inflation rate, and falls under the real estate determined by the Presidential Decree from among the real estate located in the area designated by the Minister of Finance and Economy according to the standards and methods as determined by the Presidential Decree, because the

The necessary expenses to be deducted from the transfer value in calculating the necessary expenses for the transfer income under Article 97 of the Income Tax Act (1) shall be those as provided in the following subparagraphs: < Amended by Act No. 5031, Dec. 29, 1995; Act No. 6045, Dec. 28, 1999; Act No. 6292, Dec. 29, 200

1. Acquisition value:

(a) In case of assets prescribed in Article 94 (1) 1 and 2, the standard market price at the time the assets are acquired: Provided, That in case where the assets concerned fall under any of Article 96 (1), it shall be based on the actual transaction price required for the acquisition of such assets;

(c) In the case of proviso (a) or (b), where it is impossible to confirm the actual transaction value at the time of acquisition, the transaction example value, appraisal value or conversion value

In calculating gains from transfer under Article 100 (1) of the Income Tax Act, if the transfer value is based on the actual transaction value (including the value under the provisions of Article 96 (3) and the appraised value, etc. in cases where the transaction example value or appraised value is applied pursuant to the provisions of Article 114 (5)), the acquisition value shall also be based on the actual transaction value (including the value of transaction example, appraisal value, conversion value, etc. in cases where the transaction example value, appraisal value, and conversion value is applied pursuant to the provisions of Article 97 (7) and Article 114 (5). < Amended by Act No. 6292, Dec. 29, 200>

Article 114 of the Income Tax Act: Determination, revision and notification of the tax base and amount of tax for transfer income;

(4) If the chief of the district tax office or the director of the regional tax office having jurisdiction over the place of tax payment determines or revises the tax base of transfer income and the amount of tax under paragraphs (1) through (3), he shall determine or correct the tax base of transfer income and the amount of tax under Articles 96 and 97: Provided, That in case where the resident makes the preliminary return or the final return on the tax base of transfer income under Article 96 (1) 6 and the proviso of Article 97 (1) 1 (a), if such returned amount is different from the fact, and if he confirms the actual transaction values different from such confirmed transfer values or

(5) In applying the provisions of paragraph (4), in case where the transfer price or acquisition price is based on the actual transaction price, and where it is impossible to recognize or confirm the actual transaction price at the time of transfer or acquisition of the relevant assets by the books or other documentary evidence on the grounds as determined by the Presidential Decree, the transfer price or acquisition price may be determined or corrected by the estimated survey based on the transaction example price, appraisal price, conversion price (referring to the acquisition price converted by the actual transaction price, sale price or appraisal price by the method

(1) The former Income Tax Act (amended by Act No. 7837 of Dec. 31, 2005)

Enforcement Decree of the Income Tax Act Article 163 (Necessary Expenses for Transferred Assets)

(12) The term “amount of transaction example, appraisal value or conversion value as prescribed by the Presidential Decree” in Article 97 (1) 1 (c) of the Act means the amount as provided in the provisions of Article 176-2 (2) through (4).

Enforcement Decree of the Income Tax Act Article 176-2 (Estimated Decision and Revision)

(2) The term “acquisition price converted by the method prescribed by the Presidential Decree” in Article 114 (5) of the Act means the acquisition price converted by the method in the following subparagraphs:

2. In the case of the rights to acquire the land, buildings and real estate under Article 96 (1) 1 through 7 of the Act (the provisions of subparagraph 6 shall apply only to the assets acquired before a fictitious acquisition date under paragraph (4)), the amount calculated by the following formula:

양도당시의 실지거래가액, 제3항 제1호의 매매사례가액 또는 동항 제2호의 감정가액✕(취득당시으 기준시가 / 양도당시의 기준시가(제164조 제7항의 규정에 해당하는 경우에는 동항의 규정에 의한 양도당시의 기준시가))

(3) In case where the transfer value or acquisition value is estimated, determined or revised under Article 114 (5) of the Act, the amount calculated by applying the method falling under each of the following subparagraphs in sequence: Provided, That the transaction example referred to in subparagraph 1 or the appraisal value referred to in subparagraph 2 shall be the transaction example referred to in subparagraph 1 or the transaction value

If the value, etc. is deemed objectively and unreasonable, it shall not apply.

3. The acquisition price converted under paragraph (2) of this Article; and