근저당이 설정된 상속부동산의 취득가액을 채권최고액으로 산정할 수 있는지[국승]
Examination income-208-0245
Whether the acquisition value of the inherited real estate created by the collateral security may be calculated with the maximum debt amount.
The assessment amount of the real estate acquired by inheritance under the Inheritance Tax and Gift Tax Act refers to the amount of the claim secured by the relevant property, but the said amount refers to the remaining amount of claim as of the evaluation base date, not to the maximum debt amount, so applying the balance
Article 97 (Calculation of Necessary Expenses of Transfer Income Tax)
The revocation of the disposition of revocation of imposition of capital gains tax by the District Court 2014Gudan5086
AAA
Head of Namyang District Tax Office
December 9, 2015
January 20, 2016
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Cheong-gu Office
The Defendant’s disposition of imposing capital gains tax of KRW 735,215,00 (including additional tax) for the Plaintiff on December 1, 2012 shall be revoked.
1. Details of the disposition;
A. On July 25, 199, the Plaintiff acquired each of the instant real estate by inheritance due to the death of the Plaintiff’s spouse, KimA, the land and its ground factory building (hereinafter “each of the instant real estate”) on the land of HH Dong 186-15 and Hdong 186-15, 199. On December 27, 1999, the Plaintiff calculated each of the instant real estate as a supplementary assessment method (standard market price) at the time of filing an inheritance tax return, and reported the appraised value at KRW 533,631,180.
B. Meanwhile, on September 17, 2009, the Plaintiff transferred each of the instant real estate to the Korea National Housing Corporation by expropriation of KRW 2,761,57,450, but did not report the transfer income tax.
C. As to the Plaintiff’s transfer of each of the instant real estate, the Defendant applied the transfer value to KRW 2,761,57,450, which is the actual transaction value, and the acquisition value to KRW 533,631,180, which is the standard market value of inheritance tax return (based on the standard market value), and determined and notified the Plaintiff of KRW 735,215,452, which reverts to December 1, 2012 (hereinafter “instant disposition”).
D. On July 29, 2013, the Plaintiff filed a petition for review with the National Tax Service on July 29, 2013, but was dismissed on September 16, 2013.
[Ground of recognition] Unsatisfy, Gap evidence 1, 2, Eul evidence 1 and 2 (including each number for additional evidence), the whole purport of oral argument
2. Whether the disposition is lawful;
A. The plaintiff's assertion
Since each of the instant real estate is inherited by the Plaintiff from the deceased KimA, and is an inherited property that was created by the right to collateral security at the time of inheritance, it is reasonable to view the acquisition value as the maximum amount of the right to collateral security (1,739,00,000 won) in calculating the transfer income tax on each of the instant real estate, the Defendant considered the acquisition value as the standard market price (53,631,180 won). The Defendant’s disposition of this case should be revoked in an unlawful and unfair manner
(b) Related statutes;
The entry in the attached Form is as specified in the relevant statutes.
C. Determination
Article 97 of the former Income Tax Act (wholly amended by Act No. 9897, Dec. 31, 2009); Article 163(9) of the former Enforcement Decree of the Income Tax Act (wholly amended by Presidential Decree No. 21934, Dec. 31, 2009) provides that in calculating transfer margin of transfer income, in cases of assets inherited or donated, the value assessed under the provisions of the Inheritance Tax and Gift Tax Act shall be deemed as the actual transaction value at the time of acquisition. On the other hand, in cases of assets inherited or donated, the value assessed under the provisions of the Inheritance Tax and Gift Tax Act (wholly amended by Act No. 9916, Jan. 1, 2010); Articles 60 through 66 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (wholly amended by Presidential Decree No. 22042, Feb. 18, 2010) provides that, in principle, the value of inherited property shall be calculated based on the market value as of the commencement date of inheritance;
Next, with respect to the number of claims secured as of the commencement date of inheritance or the market price of each of the instant real estate, the evidence submitted by the Plaintiff cannot be determined solely on the basis of the evidence submitted by the Plaintiff, and there is no other evidence to acknowledge it. Ultimately, in the case of each of the instant real estate, the mortgage is established, but the amount of secured claims and the market price cannot be known, constitutes a case where the Defendant calculated the acquisition price of each of the instant real estate based on the supplementary assessment methods
3. Conclusion
The plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.