교환계약서상 가액을 실지취득가액으로 인정할 수 없으므로 환산가액 적용한 처분은 적법함[국승]
Seoul High Court 2013Nu1371 (Seoul High Court 2013.07.10)
The early 2010 middle 2152
Since the value under the exchange contract cannot be recognized as real acquisition value, the disposition to apply the conversion value is legitimate.
Comprehensively taking into account the fact that the market price appraisal of real estate at the time of concluding an exchange contract has not been undergone at all, that both parties stated in the exchange contract at the time of the investigation that the value of the real estate was voluntarily set at their own discretion, and that there is a big difference between the value of the real estate at the time of exchange contract
Article 114 (7) of the Income Tax Act
2013Du1685 Revocation of Disposition of Imposing capital gains tax
KimA
Head of Namyang District Tax Office
Seoul High Court Decision 2013Nu1371 Decided July 10, 2013
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 argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as