(심리불속행)실지거래가액을 확인할 수 없는 경우에는 취득가액을 기준시가 등으로 추계조사하여 결정할 수 있음[국승]
Seoul High Court-2018-Nu-45918 ( August 21, 2018)
(C) If it is impossible to ascertain the actual transaction value, the acquisition value may be determined by the estimation based on the standard market price, etc.
(In the case where it is impossible to recognize or confirm the actual transaction value at the time of acquisition of the relevant asset, the acquisition value may be determined or corrected by applying the transaction example value, appraisal value, conversion value, and the standard market price in sequence, in accordance with Article 176-2 (3) of the former Enforcement Decree of the Income Tax Act.
Enforcement Decree of the Income Tax Act Article 176-2 (Estimated Decision and Revision)
2018Du56275 Revocation of Disposition of Imposing capital gains tax
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AA Head of the Tax Office
Seoul High Court Decision 2018Nu45918 Decided August 21, 2018
December 27, 2018
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by