[수정신고거부통지처분취소청구사건][하집1986(1),567]
If the transfer income tax is fully exempted and the tax base amount of the tax is paid voluntarily by the defense tax, the tax base amount of the tax on the corresponding defense tax.
Even in cases where the transfer income tax is fully exempted from the total amount of the transfer income tax and is voluntarily paid only by the defense tax, the amount of the transfer income tax that has been paid for the marginal profit accruing from the transfer of the transfer income tax under Article 98 (1) of the Income Tax Act shall
Article 98 of the Income Tax Act, Article 4 of the Defense Tax Act
Ethical Rotables
The director of the tax office.
1. The defendant's refusal to file a revised return with the plaintiff as of November 16, 1984 to claim a refund of KRW 4,489,775 of the capital gains tax for the year 1984.
2. The costs of lawsuit shall be borne by the defendant.
The same shall apply to the order.
1. On June 11, 1984, the plaintiff purchased or acquired 1/2 shares of the above 327 square meters from 3184 to 65 square meters, and transferred the above site to non-party 420,072,00 won as road land; the transfer income tax due to the transfer of the above asset is exempted in full pursuant to Article 57 (1) 1 of the Regulation of Tax Reduction and Exemption Act; thus, the tax base return of the above 3. The amount of the transfer income tax calculated on July 26, 1984 and the amount of the tax base returned and paid by the plaintiff 3. The amount of the tax base calculated on the grounds that the difference between 3184 and 3. The tax base return of the above 3. The amount of the transfer income tax calculated on the grounds that the above amount of the tax base return of the 4.4. The amount of the transfer income tax calculated on the grounds that the tax base return of the above 9.4. The tax base return of the above amount changed to 97.4.
2. However, in full view of the contents and purport of the provisions of Article 98 (1) of the Income Tax Act, Article 4 (1) 2 of the Defense Tax Act, and Article 5 of the Defense Tax Act, it is reasonable to see that the transfer income tax should be calculated as the tax base amount of the corresponding defense tax in case where the transfer income tax is fully exempted and the return on the profit accruing from the transfer of assets is made and only the defense tax is voluntarily paid, as in the case of such recommendation, the amount of the transfer income tax for which the preliminary return on the profit accruing from the transfer of assets under Article 98 (1) of the Income Tax Act should be determined as the tax base amount of the corresponding defense tax, and that the above revised return should be
3. If so, the plaintiff's claim is justified, and the costs of lawsuit are assessed against the losing defendant. It is so decided as per Disposition.
Judges Kim Jae-chul (Presiding Judge)