양도소득세등부과처분취소
1. The defendant's appeal is dismissed.
2. All costs of the lawsuit shall be borne by the defendant.
Purport of claim and appeal
1..
1. The reasoning of the court’s explanation concerning this case is as follows: (a) it is identical to the part concerning the reasoning of the judgment of the court of first instance other than the phrase “b. judgment” of Article 3 of the reasoning of the judgment of the court of first instance as stated in the reasoning of the judgment of the court of first instance; and (b) thus, it is also acceptable in accordance with Article 8(2) of the Administrative Litigation Act
2. Details of the alteration;
B. The value of the asset is recorded in the book prepared and kept by the person liable for judgment.
Even if the entry is not effective to determine the actual acquisition value of the asset, it should be presumed that the entry is an actual acquisition value.
or the statement itself is effective to bind the taxpayer, and the taxpayer cannot be deemed to have asserted against the statement.
(see, e.g., Supreme Court Decision 87Nu536, Feb. 9, 1988). Ultimately, tax summary is required.
Since the tax authority has the burden of proving that the plaintiff's actual transaction price cannot be confirmed due to the lack of the evidence, the tax authority shall, in principle, prove the actual transaction price as to the acquisition price which is the actual transaction price, and if it is not proven, it cannot be determined based on the conversion price, etc.
However, even if the tax authority does not based on documentary evidence related to the acquisition, if it establishes a considerable reason to view the entry of the book as the real acquisition value, the taxpayer who intends to deny the book value should prove other documentary evidence that the entry of the book is different from the actual transaction value under the sales contract, i.e., other documentary evidence that the transaction is different from the actual transaction value under the sales contract, or that the book value cannot be recognized as the real acquisition value, by clarifying
The sales cases of neighboring real estate at the time of 1986;