상속으로 취득한 부동산의 취득 당시 시가를 알 수 없는 경우 기준시가를 취득가액으로 함[국승]
Seoul Central District Court 2012 Gohap7354 ( October 24, 2012)
Where the market price at the time of acquisition of real estate acquired by inheritance is unknown, the standard market price shall be the acquisition value.
(1) In the case of the instant real estate acquired by inheritance and located in the speculative area at the time of transfer, the disposition imposing capital gains tax by using the officially assessed individual land price as the acquisition price at the time of commencing the inheritance as the acquisition price is lawful, as long as no evidence exists to recognize the market price as at the
Article 97 of the Income Tax Act
Article 163 of the Enforcement Decree of the Income Tax Act
2012Na38003 Compensation for damages
IndianA
Korea
Seoul Central District Court Decision 2012Gahap7354 Decided April 24, 2012
September 18, 2012
October 25, 2012
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 pay to the plaintiff 5% interest per annum from June 30, 2006 to the delivery date of a copy of the complaint of this case, and 20% interest per annum from the next day to the full payment date.
1. Quotation of judgment of the first instance;
The court's explanation on this case is the same as the reasoning of the judgment of the court of first instance, and thus, citing it in accordance with the main text of Article 420 of the Civil Procedure Act.
2. Conclusion
If so, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit.