[종합소득세등부과처분취소][공1987.7.15.(804),1102]
The method of calculating the income subject to the avoidance of wrongful calculation pursuant to Article 55 (1) of the Income Tax Act;
Under Article 55 (1) of the Income Tax Act, if a transaction between a resident and a person with a special relationship intends to reduce the tax burden on the income unfairly, and thus, it shall be determined based on the price formed in the case of a normal transaction with a person without a special relationship, which shall be determined based on the price formed in the case of a transaction with a person with a special relationship. Thus, in the absence of such actual transaction, the price shall be determined based on the price determined based on the price determined based on the price determined based on the land category, location, surrounding environment, utilization, reasonable transaction price of similar land in the neighboring and similar areas, and individual
Article 55 (1) of the Income Tax Act
Supreme Court Decision 84Nu143 Decided August 20, 1985, 85Nu353 Decided June 24, 1986
[Judgment of the court below]
head of Sung Dong Tax Office
Seoul High Court Decision 86Gu606 delivered on January 19, 1987
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
We examine the grounds of appeal.
If a transaction with a person with a special relationship with a resident intends to reduce tax burden on the relevant income unfairly, it shall be determined based on the price formed in the case of a normal transaction with a person without a special relationship, and the price formed in the case of a transaction with a person without a special relationship, it shall be determined based on the price. In the absence of such a precedent, the price shall be determined based on the price calculated based on the land category, location, surrounding environment, utilization status, the reasonable transaction price of the land in the adjacent and similar areas, and individual factors, etc.
Therefore, in the same purport, the court below did not err by misapprehending the legal principles or by violating the rules of evidence, as alleged in the ground that the disposition of this case was unlawful, since the plaintiff and his representative director denied the rental income from the land lease with the non-party Bolim Unemployment Co., Ltd. and calculated it by estimation method, without being based on the actual transaction price or the proper market price, and without being based on the formula prescribed by the National Tax Service's business direction, and then immediately issued the tax disposition of this case.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the defendant. It is so decided as per Disposition by the assent of all participating Justices.
Justices Park Jong-hee (Presiding Justice)