과세관청이 확인한 실지거래가액 양도차익이 기준시가 양도차익을 초과한 경우[국승]
Incheon District Court 2009Gudan2617 (No. 12, 2010)
Cho High Court Decision 2009J326 ( December 02, 2009)
Where transfer margin of actual transaction verified by a tax authority exceeds transfer margin of the standard market price.
Even though transfer margin confirmed by the tax authority as actual transaction value exceeds transfer margin of the standard market price, it is not limited to transfer margin under the standard market price.
2010Nu28603 Revocation of Disposition of Imposing capital gains tax
Gyeong-gu
OO Head of the tax office
Incheon District Court Decision 2009Gudan2617 Decided August 12, 2010
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of KRW 10,474,480 on August 20, 200 against the plaintiff on August 20, 209.
The reason for the judgment of the first instance is reasonable, and therefore, it is cited as the reason for this judgment in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil
In the appellate court of this case, the plaintiff asserts that, notwithstanding the proviso of Article 96 (1) 6 and the proviso of Article 114 (4) of the Income Tax Act (amended by Act No. 7837 of Dec. 31, 2005), if the transferor reports the actual transaction price at the time of transfer and at the time of acquisition, even if the disposition of revised assessment is made differently from the fact, the scope of the disposition of revised assessment should not exceed the transfer margin based on the standard market price.
However, such interpretation is not only contrary to the language and text of the above provision, but also cannot be accepted in light of the purpose of legislation of the proviso of Article 114 (4) of the above case where a taxpayer makes a false report by selecting a false actual transaction price, and the tax authority imposes a false report on him/her based on the actual transaction price investigated and verified by him/her.
Therefore, the plaintiff's appeal shall be dismissed as it is without merit.