토지의 양도시기가 상속재산평가기준일 6월 이후라는 주장의 당부[국승]
Appropriateness of the assertion that the time of transfer of land is 6 months after the evaluation date of inherited property
The plaintiff is determined to have transferred on May 30, 2003 through his/her agent, such as where a sales contract was prepared and the fact of receiving the price is confirmed, and thus the sales price of the land of this case falls under the market price within six months from the evaluation base
Article 60 of the Inheritance Tax and Gift Tax Act: Principles of Appraisal
Article 49 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
The Defendant’s disposition of imposition of KRW 284,494,230 against the Plaintiffs on August 12, 2004 is revoked.
1. Details of the disposition;
A. ○○ had one-six shares of 1/6 of 00 square meters of ○○○○○○, ○○○-si, ○○○○○, 281 square meters of forest land before the division, and 380.8/2380 of 2,380 square meters of 00 square meters of forest land ○○○, ○○-ri, ○○○, ○○, ○○, ○○-do, and 80 square meters of forest land in
B. On December 24, 2002, the new ○○○○○, which succeeded to the property following the death on December 24, 2002, and the Plaintiff’s new ○○, △○○, and △△△△, upon reporting the inheritance tax, assessed the value of the share of the instant land as KRW 19,171,264 according to the supplementary assessment method, according to the supplementary assessment method.
C. On August 1, 2003, the registration of ownership transfer was completed on July 23, 2003 with respect to the instant land shares.
D. The Defendant deemed that the Plaintiffs entered into a sales contract on May 30, 2003 with respect to the instant land shares within six months from the date the inheritance commences, and determined and notified the Plaintiffs of KRW 691,292,84,230, which was calculated in proportion to the area ratio of the instant land shares, as the sales price of KRW 2,40,00,000 (including the price of the instant land’s share of KRW 2,40,00,00 on the land) under the sales contract (including the price of the instant land’s share of KRW 2,40,00,00 in the sales price of the instant land). The Defendant determined and notified the Plaintiffs of KRW 691,292,84, which was calculated in proportion to the area ratio of the instant land shares (hereinafter “instant disposition”).
[Ground of recognition] Facts without dispute, Gap evidence 3-1 to 4, Gap evidence 8-1 and 2, the purport of the whole pleadings
2. Determination of legality of the instant disposition
A. The plaintiffs' assertion
On July 8, 2003, the Plaintiffs sold the instant land shares of KRW 259,00,000 (hereinafter referred to as KRW 180,000 per square year) to ○○○○○ through ○○○’s agent on July 8, 2003, and prior ○○ sold the instant land shares of KRW 5,00,00, including the instant land shares, to ○○○○○○○. On July 8, 2003, yellow ○ wired KRW 700,000 to ○○○○. However, the Plaintiff’s disposal of KRW 250,000,000 among them was the purchase price for the instant land shares of KRW 20,000,000,000 was the sale price for the instant land shares of KRW 20,000,000,000 for KRW 30,000,000, 200,000 new land shares of KRW 20.
Even if tax is levied at the market price, the disposition of this case is unlawful, because the amount for which the plaintiffs sold the share in the land of this case is KRW 259,00,000.
(b) Fact of recognition;
(i) Contents of the documents drawn up between ○○ and ○○○
㈎ 2003. 5.자 매매계약서(을 제4호증)
◦ 부동산의 표시 : ○○시 ○○면 ○○리 산 2 임야 26,281㎡, 같은 면 ○○리 산 8 임야 2,380㎡ 합계 28,661㎡ 중 16,529㎡(5,000평), 위 토지 중 서○○ 지분 5,964.05㎡(1,722.44평)
◦ 계약내용 : 매매대금 2,400,000,000원, 계약금 50,000,000원은 1차 계약시 지불하고 차계약금은 중도금형식으로, 중도금 1,150,000,000원은 2003. 6. 10. 소유권이전등기 구비서류 완료시 지불하며, 잔금 1,200,000,000원은 지구지정단위계획허가완료 후 지불한다.
◦ 매도인 : 신○○ 외 6인 대리인 선○○, 매수인 : 최○○, 중개업자 :권○○, 박○○
㈏ 2003. 5. 30.자 매매계약서(을 제5증)
◦ 부동산의 표시 : ○○시 ○○면 ○○리 산 2 임야 26,281㎡, 같은 면 ○○리 산 8 임야 2,380㎡ 합계 28,661㎡ 중 16,529㎡(5,000평), 이 사건 토지지분 4,760.98㎡(1,440.21평)
◦ 매매대금은 총 1,200,000,000원으로 한다. 계약금 50,000,000원은 본 계약 체결시 지급하고, 제1차 중도금 500,000,000원은 2003. 7. 7. 지급하며, 제2차 중도금 320,000,000원은 2003. 7. 25. 지급하고, 잔금 330,000,000원은 지정 법무사가 소유권이전등기 관련 서류의 구비 등 서류절차의 완료를 승인하는 때에 지급한다.
◦ 위 토지에 창고 및 공장용 건물이 건축될 수 있도록 하기 위하여 매도인은 ○○시장으로부터 위 토지가 포함된 지역에 대한 제2종 지구단위계획구역 지정이 완료되도록 최선의 노력을 다한다.
◦ 매도인 : 서○○, 신△△, 신▽▽, 원고 신○○, 신◇◇, 신□□의 대리인 선○○, 매수인 : 최○○, 중개업자 : 권○○, 박○○
㈐ 2003. 10. 24.자 사실확인 및 약정서(을 제6호증)
◦ 이 사실확인 및 약정서는 2003. 5. 30. 부동산 매매계약의 근거로 한 것이며 이에 미비된 것을 보충하는 것이다.
◦ 토지 5,000평의 매각가격은 2,400,000,000원이며 기 지급한 1,200,000,000원을 공제한 나머지 1,200,000,000원은 지구단위게획구역으로 지정되는 날부터 1주일 이내 지급하도록 한다.
◦ 매도인 : 선○○, 매수인 : 최○○, 중개업자 : 권○○
she received from her highest ○○
Prior to May 30, 200, 200 won from ○○○ on May 30, 2003, 500,000, 7 July 7, 2003, 320,000,000 won on July 25, 2003, and 330,000,000 won on August 13, 2003 (the receipt (the receipt No. 8-3) written by ○○○○○ on August 13, 2003) is written as follows: “○○ and six agents,” respectively.
ally, the amount remitted to the plaintiffs by YOO
Yellow ○ wired the Plaintiffs KRW 700,000,000 on July 8, 2003, and KRW 150,000,000 on September 1, 2003.
[Ground of recognition] The evidence Nos. 4 through 6, Eul evidence Nos. 8-1 through 4, Eul evidence Nos. 10 and 13, and the purport of the whole pleadings
C. Determination
○○○○○○○○○○○○○○○○○○○ 20, 200, 200, 200, 200, 30,000,000 won, 20,000 won, 20,000,000 won, 20,000,000 won, 20,000,000,000 won, 20,000,000,000 won, 20,000,000,000 won, 20,000,000,000,000 won, 20,000,000,00,000 won, 20,000,00,000 won, and 30,00,00,00,00,000 won, 20,00,00,00,00,00.
Therefore, the plaintiffs' assertion on different premise is without merit.
3. Conclusion
The plaintiffs' claims are without merit.