임의경매절차에 따른 경락이 유효한 것으로 보아 양도소득세 부과한 처분은 적법함[국승]
National Tax Service Review and Transfer 201-0300 (203.09)
The disposition imposing capital gains tax is legitimate because the successful bid under the procedures of voluntary auction is deemed valid.
Since the right to collateral security has been established voluntarily without permission, the imposition disposition of capital gains tax on the successful bid is illegal, but the applicant for the voluntary auction procedure of real estate is higher than the right holder of the right to collateral security that the plaintiff claims that the right to collateral security is null and void, and it does not constitute
2012Gudan12672 Revocation of Disposition of Imposing capital gains tax
XX Kim
The head of Yangcheon Tax Office
November 2, 2012
November 30, 2012
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
"The defendant's imposition of capital gains tax of 000 won against the plaintiff on July 2, 201 is revoked (the date of the disposition stated in the correction statement of claims on June 4, 2012 is the date of July 31, 2011, and the "amount of capital gains tax of 000 won" is each error of KRW 1,000,000, and the reasons are the reasons therefor."
1. Details of the disposition;
A. The Plaintiff acquired the instant house by inheritance on August 5, 1999, from the Gangseo-gu Seoul Metropolitan Government 000 XX apartment 000,000 (hereinafter referred to as “instant house”). The Seoul Southern District Court 2007Ma11269 regarding the instant house and the auction of real estate rent around 2007 and the auction of real estate rent at 22122 on April 25, 2008 at the real estate auction (joint auction). The Plaintiff did not report and pay the transfer income tax on the instant house.
B. Under the premise that the transfer of real estate ownership by the voluntary auction procedure falls under a transfer under Article 88(1) of the Income Tax Act, the transfer value is the successful bid price at the time of acquisition, and the acquisition value is calculated with the transfer margin of KRW 000,000, and the Plaintiff determined and notified the transfer income tax of KRW 000,000, which reverts to the year 2008.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, Eul evidence Nos. 1 to 4 (including above numbers), the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The plaintiff's assertion
Since the right to collateral security in the name of BB on August 26, 2002, which was established in the name of BB on the instant house, was voluntarily established by BB and KimCC without the consent of the plaintiff, the adjudication in the above voluntary auction procedure is null and void. The defendant's disposition of this case on the premise that the above successful bid is effective is illegal.
B. Determination
According to the evidence mentioned above, the applicant for the auction procedure for the above real estate auction procedure at the auction of the above house of this case is the Bank of Korea, which is the right holder of the right to collateral on August 6, 2002, the priority over the BB's right to collateral security, and the applicant for the overlapping real estate auction procedure is the Housing Leaseer KimD, and the BB received 00 won of the claim amount as dividends in preference to the plaintiff in the dividend procedure. Thus, even if the plaintiff's assertion is invalid as the cause of collateral security in the name of BB, this does not constitute a ground that can invalidate the sale in the above auction procedure and the above compulsory auction procedure requested by the Bank of Korea, which is applied by the Bank of Korea, which is not B, and therefore, the plaintiff's claim is without merit, and the defendant's disposition of this case is legitimate.
3. Conclusion
Thus, the plaintiff's claim is dismissed as it is without merit.