토지등급 조정이 없는 경우 직전 조정된 등급을 당해연도의 토지등급으로 봄[국승]
Seoul High Court 200Nu1586 ( June 28, 2000)
If no land grade is adjusted, the immediately preceding adjusted grade shall be deemed the land grade in the relevant year.
If the land grade is not separately determined because there is no change in the land grade, the standard market price shall be deemed to have been determined the same as the previous land grade price on the day.
The contents of the decision shall be the same as attached.
Article 114 of the Income Tax Act shall determine, correct and notify the tax base for transfer income and amount of tax.
Seoul High Court Decision 2000Nu1586 Decided June 28, 200, 200Nu1586
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
We examine the grounds of appeal.
Article 164 (10) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 15191, Dec. 31, 1996; hereinafter the same) provides that "the standard market price at the time of acquisition of land which was acquired before a public notice of the officially assessed individual land price on August 30, 1990 is the price calculated by the following formula. In this case, among the following formula, the standard market price in the following formula is "the standard market price means the standard market price under the Local Tax Act before the amendment by Act No. 4995," and it is "the officially assessed individual land price as of January 1, 1990 】 the standard market price at the time of acquisition ± (the amount calculated by dividing the sum of the standard market price as of August 30, 1990 and the standard market price determined immediately before
In this context, the "standard market price determined immediately before the date of determination of the standard market price as of August 30, 1990" is estimated to refer to the above standard market price determined immediately before the date of determination of the standard market price as of August 30, 1990. Since Article 111 of the former Local Tax Act (amended by Act No. 4995 of Dec. 6, 1995), Articles 80 (1) 1 and 80-2 (2) of the former Enforcement Decree of Local Tax Act (amended by Presidential Decree No. 14878 of Dec. 30, 195), Article 42 (2) of the former Enforcement Rule of Local Tax Act (amended by Ordinance No. 668 of Dec. 30, 1995), the standard market price under the Local Tax Act is determined as the price of land as of January 1, 198 as of the date (amended by Presidential Decree No. 14878 of Dec. 1, 1988).
According to the reasoning of the judgment below, in calculating the standard market price at the time of acquisition of the land of this case, the court below held that the date of determination of the standard market price as of August 30, 1990 shall be deemed to be January 1, 1990 and that the immediately preceding determination shall be deemed to be the current standard market price as of September 1, 1989, which was revised immediately before the previous determination. Such determination by the court below is just in accordance with the above legal principles, and there is no error of law by misunderstanding the legal principles concerning the determination of the standard market price of land, the determination of the standard market price of land under Articles 80 and 80-2 of the former Enforcement Decree of the Local Tax Act, and the determination of the standard market price of land,
The ground of appeal pointing out this point is rejected.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.