(심리불속행) 취득시 실지거래가액을 확인할 수 없어 기준시가에 의하는 경우 양도가액도 기준시가에 의하여야 함[일부패소]
Seoul High Court 2010Nu42647 (Law No. 21, 2011)
Seocho 208west 2729 (No. 11, 2009)
(C) If the standard market price is based on the standard market price because the actual transaction price cannot be confirmed at the time of acquisition, the transfer value shall also be based on the standard market price.
(C) If the acquisition value is calculated based on the standard market price at the time of acquisition, the transfer value shall also be determined based on the standard market price at the time of acquisition, since the acquisition value of the debt burden portion acquired through the onerous donation cannot be deemed to exist.
Article 100 (Calculation of Gains on Transfer of Income Tax Act)
2011Du24699 Revocation of disposition of revocation of capital gains tax imposition
-Appellant
NewA
-Appellee
The Director of the Pacific District Office
January 27, 2012
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
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 the Procedure for Appeal. Therefore, all appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final