[양도소득세부과처분취소][집33(2)특,284;공1985.8.15.(758),1073]
The method of calculating the amount of capital gains accruing from the transfer of land and the ground buildings collectively, but any loss from transfer occurs in any of them;
If the land and its ground buildings are transferred at the same time, and the loss from the transfer of KRW 5,225,724 occurs in the land, and the loss from the transfer of KRW 9,857,012 in the building, respectively, the amount of capital gains from the transfer of the land and the building is the amount obtained by deducting KRW 5,225,724 in the amount of capital gains from the transfer of the land from KRW 9,857,012 in the amount of capital gains
Article 23 of the Income Tax Act
Plaintiff
Head of Maritime Affairs Office
Daegu High Court Decision 84Gu216 delivered on February 22, 1985
The part of the lower judgment against the Plaintiff is reversed, and that part of the case is remanded to the Daegu High Court.
The grounds of appeal are examined.
According to the reasoning of the judgment of the court below, the court below determined that the Plaintiff owned the land and the building on the ground, and sold the above land and the building to 89,100,000 won in a lump sum on November 27, 1982, and that the transfer loss of KRW 5,225,724 occurred from the land due to the transfer of the above land and the building, and that the transfer loss of KRW 9,857,012 occurred from the building on the ground of the stated reasoning, the transfer income tax base for the transfer income tax from the transfer of the above land and the building on the ground of KRW 9,857,012 is calculated as KRW 9,857,012, and the Defendant determined the propriety of the taxation disposition.
However, as determined by the court below, if the plaintiff transfers the land and buildings at the original market at the same time, and the loss from the transfer of 5,225,724 won in the land, and if the gains from the transfer of 9,857,012 won in the building are generated respectively, the transfer income from the transfer of the plaintiff's land and the building shall be the amount calculated by deducting the transfer margin amount of 9,857,012 won in the transfer margin from the transfer margin of the building, from 5,225,724 won in the transfer margin from the transfer margin of the land. The determination of the court below and the calculation of the plaintiff's transfer income in its decision shall have affected the conclusion by misapprehending the legal principles on
Therefore, the part of the judgment below against the plaintiff is reversed, and that part of the case is remanded to the Daegu High Court. It is so decided as per Disposition by the assent of all participating Justices.
Justices Kang Jin-young (Presiding Justice)