필요경비를 발생시키는 사실관계 대부분은 납세의무자 지배영역안에 있으므로 납세의무자가 입증하는 것이 합리적인 경우 입증의 필요성이 인정됨[국승]
Ulsan District Court-2017-Guhap743 (2018.05)
Seocho-2017- Busan District Court-2622 (2017.08.08)
Since most of the facts that generated necessary expenses are within the control area of taxpayers, the necessity of proof is recognized in a reasonable case.
(1) In a case where it is impossible to recognize or confirm the actual transaction price at the time of acquisition, the conversion price shall be deemed to be the acquisition price if the transaction example or appraisal price is unknown within three months before and after the date of acquisition.
Article 94 of the Income Tax Act: Scope of Transfer Income
Busan High Court 2018Nu21408
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○ Head of tax office
Ulsan District Court Decision 2017Guhap743 Decided April 5, 2018
July 27, 2018
September 14, 2018
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of capital gains tax of KRW 84,872,222 against the plaintiff on February 1, 2017.
The reasoning of the judgment of this court is the same as that of the judgment of the first instance, and thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed.