취득 당시 실지거래가액을 확인할 수 없어 환산가액 적용한 것은 적법함[국승]
It is legitimate that the conversion price is applied because the actual transaction price cannot be confirmed at the time of acquisition.
In light of the fact that the sales contract has not been prepared at the time of transfer because the area was written after division and the date of preparation is not specified, and there is no objective data to recognize that the amount was acquired as the amount claimed without being seen as being prepared at the time of transfer, etc., it
Article 97 (3) of the Income Tax Act
Daejeon High Court 2013Nu3168
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ㅁㅁ세무서장
The second instance decision
National Rotations
April 10, 2014
1. The appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 101,515,570 against the plaintiff on January 12, 2012 by the defendant shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning of this court is as stated in the reasoning of the judgment of the court of first instance, except for the addition of 'the fact that there is no dispute' to 'the part of 'the 'the 'the 'the 'the 'the 'the 'the 'the 'the '' has' to 'the 'the 'the 'the 'the ' the ' the ' the ''' to 'the 'the ' the ' the ' the ' the '' to ' the ' the ' the '' to ' the ' the ' the ' the ' the '' to ' the ' the ' the '
Therefore, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance is just as it is concluded, and the plaintiff's appeal is dismissed as it is without merit and it is so decided as per Disposition.