기준시가 적용 적정여부[국승]
Application of Standard Market Price
The method of applying the standard market price of a specific area notified by the National Tax Service is defined within the scope of delegation under the Income Tax Act, and it cannot be said that the provision is invalid.
The contents of the decision shall be the same as attached.
The plaintiff's claim is dismissed. The costs of lawsuit are assessed against the plaintiff.
On December 6, 1974, the Plaintiff acquired 489 square meters from 00,00 ○○○○○○○ Dong, 000,000 (after that, as a land readjustment project was implemented for the surrounding land including the above land, land was designated as reserved land for land substitution) and on February 26, 198, the acquisition value and acquisition value of the above land under Article 60 of the Income Tax Act and Article 115 (1) 1 (b) of the Enforcement Rule of the Local Tax Act (the acquisition value and acquisition value of the above land are 65,760 and 675,000,000,000) calculated on the basis of the standard market value under the Local Tax Act; Article 15 (1) 1 (b) of the Enforcement Rule of the same Act (the acquisition value of the above land was 9,000,0000 won and 97,000 won) calculated on the basis of the standard market value of the above land under Article 17 (5) of the Enforcement Rule of the Local Tax Act.
Article 60 of the Income Tax Act provides for the first and fifth method of the transfer price at the time of acquisition of the above applicable provisions to the Commissioner of the National Tax Service for the determination of the standard market price at the time of acquisition of the above case. Article 115-5 (7) of the Enforcement Decree of the Income Tax Act provides that the former shall be delegated to the Commissioner of the National Tax Service for the determination of the standard market price at the time of acquisition of the above case. Since Article 56-1 of the Enforcement Decree of the Income Tax Act provides that the latter shall be delegated to the Commissioner of the National Tax Service for the determination of the standard market price at the time of transfer under the same Article 7 of the Income Tax Act, the latter shall be deemed unlawful because the latter's determination of the standard market price at the time of acquisition of the above case shall be deemed to be invalid, the latter's determination of the standard market price at the time of transfer under the same Article 7 of the Income Tax Act shall be deemed to be unlawful because the latter's determination of the standard market price at the time of transfer is not applicable.
The second argument by the plaintiff is that the income for which the obligation to pay the national tax has been established under Article 18 (2) of the Framework Act on National Taxes shall not be retroactively imposed under the new tax laws after its establishment. According to Article 21 (1) 1 of the same Act, the obligation to pay the income tax is established at the end of the relevant taxable period. According to Article 8 (1) of the Income Tax Act, the taxable period of the income tax is from January 1 to December 31, 198, and the plaintiff's obligation to pay the transfer income tax due to the transfer of the above land is established on December 31, 198, when the taxable period expires. Thus, even if the application method of the standard market price of a specific area on January 15, 198, which was based on the disposition of the above case by the defendant, the acquisition price of the above land can not be calculated retroactively by the standard market price of Article 18 (1) 2 of the Income Tax Act at the time of its establishment and the acquisition price of the above land can not be calculated retroactively by the standard market price (Article 15 (2).
Next, the method of applying the standard market price of a specific area published by the National Tax Service to the third argument of the plaintiff is stipulated within the scope of delegation under Article 60 of the Income Tax Act, Article 115 (3) of the Enforcement Decree of the same Act, Article 56-5 (7) of the Enforcement Decree of the same Act, and Article 56-5 (7) of the Enforcement Rule of the same Act. As seen in the plaintiff's first argument, the above notice by the National Tax Service cannot be deemed null and void merely on the ground that the above notice by the National Tax Service is a legal ground and only Article 115 of the Enforcement Decree of the same Act is written and does not contain any provision
Therefore, the plaintiff's claim of this case seeking the revocation of the disposition of this case is dismissed as it is without merit, and the costs of lawsuit are assessed against the plaintiff who has lost. It is so decided as per Disposition.