허위의 실지거래가액으로 신고한 것을 기준시가로 경정할 수 있는지 여부[국승]
Suwon District Court 2010Guu12126 ( December 30, 2010)
early 209 middle 4296 ( October 25, 2010)
Whether the standard market price can be corrected by the false actual transaction price.
In the event that the actual transaction price is confirmed based on the false actual transaction price due to mistake as three houses for one household, it is reasonable to correct the tax base and tax amount of capital gains by using the transfer price confirmed under the proviso to Article 114 (4) of the Income Tax Act as the transfer price.
2011Nu5348 Revocation of Disposition of Imposing capital gains tax
Park AA
Head of Si Tax Office
Suwon District Court Decision 2010Guhap12126 Decided December 30, 2010
August 19, 2011
September 30, 2011
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 shall revoke the disposition of imposition of capital gains tax of 134, 216, and 600 won for the plaintiff on September 10, 2009.
The reasons for this decision are as shown in the judgment of the first instance, and they are cited. Accordingly, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.