취득가액이 불분명한 것으로 보아 환산취득가액을 적용한 처분의 당부[국승]
Seoul Administrative Court 2008Gudan627 ( October 19, 2009)
National High Court Decision 2007Du1163 ( October 11, 2007)
The propriety of a disposition taking the conversion acquisition value into consideration as it is deemed unclear;
Since evidential documents submitted are not the evidential documents such as a sales contract or receipt necessary to confirm the actual transaction price at the time of acquisition, so it is deemed impossible to verify the actual acquisition price, the conversion acquisition price shall be applied.
The contents of the decision shall be the same as attached.
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 48,797,050 against the Plaintiff on January 7, 2007 shall be revoked.
1. Quotation of judgment of the first instance;
The court's reasoning concerning this case is the same as the reasoning of the judgment of the court of first instance, except for the following changes and additions among the judgment of the court of first instance. Thus, the court's reasoning is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
○ 3 13 14 'the main sentence of Article 96 (1) of the former Income Tax Act' is changed to 'the main sentence of Article 96 (2) of the former Income Tax Act'.
○ Additional Judgment
Although the Plaintiff should calculate the transfer value of the instant real estate based on the standard market price pursuant to Article 96 (2) of the former Income Tax Act, the Defendant alleged that the instant disposition was unlawful. Thus, according to the main text and proviso of Article 96 (2) and Article 96 (6) of the former Income Tax Act, the transfer margin from the transfer of land should be calculated based on the standard market price. However, in exceptional cases such as where the transferor files a return based on the actual market price along with documentary evidence at the time of the final return, the transfer margin should be calculated based on the actual market price. In this case, the Plaintiff reported the actual market price as the transfer value, and thus, this constitutes cases where the transfer value of the instant real estate cannot be calculated based on the standard market price
2. Conclusion
Therefore, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and it shall be dismissed as the plaintiff's appeal. It is so decided as per Disposition.