실지거래가액가액으로 예정신고한 것을 기준시가에 의하여 경정청구 가능 여부[국승]
Daejeon High Court 2008Nu2611 ( October 22, 2009)
Examination Transfer 2008-0012 (2008.03.06)
Whether it is possible to request correction based on the standard market price of the goods scheduled on the actual transaction price.
It is difficult to view that the legislative purpose of the provision that can be reported as the actual transaction value without being based on the standard market price is limited to cases where the taxation based on the actual transaction value is more favorable to the taxpayer than the taxation based on the standard market price, or limited
The contents of the decision shall be the same as attached.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.