[양도소득세부과처분취소][공1987.2.1.(793),160]
Cases of calculating the extinctive prescription period of levy and collection rights;
In case where the Plaintiff, etc. sold the land on April 22, 1977, and the intermediate payment on the same day received on May 10, 1978, and completed the registration of ownership transfer on the same day after the remainder payment was received on December 30, 1978 (the date of sale on the register shall be December 15, 1978), the time of transfer of this land shall be deemed the date of receipt of intermediate payment pursuant to Article 27 of the Income Tax Act (amended by Act No. 3015, Dec. 19, 1977) where the time of transfer of this land was in force at the time, and thus, the national tax claim to impose and collect capital gains tax and defense tax shall expire after the lapse of five years from May 1, 1978, which is next to the expiration of the final return period of capital gains tax (amended by Act No. 3746, Aug. 7, 1984).
Article 27 of the former Framework Act on National Taxes (amended by Act No. 3746 of Aug. 7, 1984) and Article 27 of the former Income Tax Act (amended by Act No. 3015 of Dec. 19, 197)
Plaintiff
The Director of Gangnam District Office
Seoul High Court Decision 85Gu361 delivered on October 16, 1985
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal are examined.
According to the reasoning of the judgment below, the court below recognized that the land of this case was originally owned by the deceased non-party 1, but it was jointly inherited by seven persons including the plaintiff on October 22, 1967, and thereafter on April 22, 197, on the ground that non-party 2 was the co-inheritors representative, sold the land of this case to the Korea Urban Development Corporation, together with the two lots of land adjacent to the above non-party 2, for apartment construction site, 15 million won as the down payment, and 10 million won as the intermediate payment on May 10 of the same year, and 190 million won as the intermediate payment on December 30, 1978, received the remaining payment on December 30, 1978, and completed the registration of ownership transfer on December 15, 197, the period of the transfer of the plaintiff's share after the expiration of the statute of limitations under Article 27 of the Income Tax Act (the expiration of the statute of limitations under Article 587 of the National Tax Act).
In light of the records, the above fact-finding and judgment of the court below are justified, and there is no error in violation of the rules of evidence such as the theory of lawsuit. We are without merit.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Jae-hee (Presiding Justice)