교환부동산의 양도소득세 양도가액의 산정시 실지거래가액.[국승]
In calculating the transfer value of the exchanged real estate, the actual transaction value.
In the event that there is no objective exchange value of the transferred real estate by the appraisal corporation, etc. in calculating the transfer value by the exchange, it is reasonable to evaluate the transfer value by the standard market price rather than the value in the exchange contract
Article 94 of the Income Tax Act: Scope of Transfer Income
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition by