취득 당시의 실지거래가액을 확인할 수 없어 환산가액으로 산정하여 과세한 처분은 적법함[국승]
Seoul Administrative Court 2009Gudan8116 ( October 20, 2010)
National Tax Service Review and Transfer 2009-0010 ( October 15, 2009)
The disposition imposed on the basis of the conversion price due to the impossibility of verifying the actual transaction price at the time of acquisition is legitimate.
(The same as the judgment of the first instance court) Where it is impossible to confirm the actual transaction price at the time of acquisition, the acquisition price shall be calculated as the conversion price.
2010Nu1811 Revocation of disposition of imposing capital gains tax
United Kingdom A
○ Head of tax office
Seoul Administrative Court Decision 2009Gudan8116 decided May 20, 2010
March 25, 2011
April 15, 201
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's imposition of capital gains tax of KRW 97,768,600 against the plaintiff on November 1, 2008 shall be revoked.
The reasoning of this court’s reasoning is as follows: (a) even based on the statement No. 5-1 and No. 5-2 submitted by the court of first instance, the Plaintiff added insufficient points to recognize the real estate of this case as having been donated to the court of first instance, and thus, (b) it is identical to the reasoning of the judgment of the court of first instance, and (c) it is also acceptable in accordance with Article 8(2
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.