할인된 분양대금으로 실제 지급한 금액을 취득가액으로 보아야 함[국승]
National Tax Service Review and Transfer 2011-0087 (Law No. 10, 2011)
The amount actually paid as the discounted sale price shall be deemed as the acquisition value.
In light of the fact that the selling price of an apartment is discounted as the apartment is unsold, only the selling price discounted to the trial construction is paid, and that the sales price discounted as the tax base is the amount excluding the value-added tax on the building at the discounted sale price when the acquisition tax is reported and paid, etc., the actual payment shall
Article 97 of the Income Tax Act
2011Guhap10950 Imposition and Correction of Transfer Income Tax
Note XX
The superintendent of the tax office
May 11, 2012
June 22, 2012
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The Defendant’s disposition of imposition of capital gains tax of KRW 000 for the year 2009 against the Plaintiff on August 2, 2010, which exceeds KRW 000,000, shall be revoked.
1. Details of the disposition;
A. On July 10, 2003, the Plaintiff was sold in lots from the GW Housing Co., Ltd. (Work Executor: BB Construction Co., Ltd.) to the Gansi-dong 000 BB apartment 00 000 east 000 (hereinafter “the apartment of this case”).
B. The ownership of the instant apartment was transferred to apA on the same day on the grounds of the sale by the voluntary auction from February 12, 2009. Accordingly, the Defendant considered the transfer value of the instant apartment as KRW 000 and the acquisition value as KRW 000 and decided and notified the Plaintiff on August 2, 2010. As a result of the on-site investigation, the Defendant, upon investigating the acquisition value of the instant apartment at KRW 000 as a result of the on-site investigation, corrected the amount of capital gains tax to KRW 00 on November 5, 2010 (the imposition disposition of KRW 00 (00 - 000) for the remaining year after the reduction or correction pursuant thereto).
C. The Plaintiff dissatisfied with the instant disposition and filed a request for examination with the Commissioner of the National Tax Service on March 15, 201 on November 4, 2010, but was dismissed on June 10, 201.
[Ground of recognition] Facts without dispute, entry of evidence Nos. 1, 2 and 4, purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiff's assertion
The Plaintiff entered into a sales contract with the purchase price of KRW 000 on the instant apartment unsold in lots, but actually received a discount on a partial amount of KRW 000. Therefore, the instant disposition that imposed capital gains tax by recognizing only the acquisition price of the instant apartment, even though the said KRW 00 was to be the acquisition price of the instant apartment, is unlawful.
B. Determination
In full view of the purport of the arguments, Gap evidence Nos. 2, 5, Eul evidence Nos. 2, and 3, the whole purport of the argument is as follows: ① The apartment house Co., Ltd. has sold the apartment house of this case which was unsold at the time to 200 won (=00%) at the discounted price of 20% (=00%). ② The plaintiff paid only the discounted price of the apartment of this case to the Si Construction Co., Ltd. on July 10, 2003 as the selling price of the apartment of this case; ③ the initial selling price of the apartment of this case consists of KRW 00,000, building price of this case, value-added tax of the building of this case, and KRW 00,00,000, and the plaintiff reported and paid the acquisition tax of the apartment of this case to the Suwon-si Office, and the tax base of the plaintiff should be recognized as the sale price of the apartment of this case to 00,000,000 won.
Therefore, the instant disposition that imposed capital gains tax on deeming the acquisition value of the apartment of this case as 000 won is lawful.
3. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.