확정신고기한내 양도소득세 신고하지 않은 경우에도 실지거래가액에 의해 양도차익을 계산할 수 있는지 여부[국승]
Whether transfer margin can be calculated based on the actual transaction price even if the transfer income tax is not reported within the final return deadline.
In principle, the transfer value and acquisition value shall be based on the standard market price, and where the actual transaction price at the time of the preliminary or final return can be confirmed by documentary evidence submitted at the time of the preliminary or final return, the actual transaction price shall be exceptionally acknowledged, and in this case, where no report is made within the final return
The contents of the decision shall be the same as attached.
The plaintiff's claim is dismissed. The costs of lawsuit are assessed against the plaintiff.
ㅇㅇ시 ㅇ구 ㅇㅇ동 ㅇㅇㅇ의 2 대 651.8㎡(이하 이 사건 토지라고 한다)에 관하여 1988. 4. 28.자 매매를 원인으로 1989. 5. 17. 원고 명의의 소유권이전등기가 경료되었다가 1992. 9. 25.자 경락을 원인으로 같은 해 10. 30. 소외 박ㅇ출 명의의 소유권이전등기가 경료된 사실, 위 소유권변동 후 원고가 자산양도차익예정신고나 과세표준확정신고를 하지 아니하자 피고는 기준시가에 의하여 이 사건 토지의 양도차익을 산정한 후 1994. 1. 16. 원고에게 양도소득세 246,540,300원을 부과처분(이하 이 사건 처분이라고 한다)한 사실은 당사자 사이에 다툼이 없거나 을제 1호증의 1,2,3, 을제 3호증의 각 기재 및 변론의 전취지를 종합하면 이를 인정할 수 있다.
As the cause of the claim of this case, the plaintiff acquired the land of this case through a settlement prior to filing a lawsuit, but lost ownership through a voluntary auction, and the defendant asserts that the disposition of this case was illegal disposition based on the standard market price even though it should be imposed based on the actual transaction price based on reliable data submitted in each of the procedures.
Therefore, according to Articles 23(4) and 45(1)1 of the former Income Tax Act (amended by Act No. 4661 of Dec. 31, 1993), the transfer value and acquisition value, which form the basis for calculating gains on transfer of assets, shall be based on the standard market price in principle, and only exceptional cases prescribed by the Presidential Decree, shall be based on the actual market price. Article 170(4)3 of the Enforcement Decree of the same Act (amended by Presidential Decree No. 14083 of Dec. 31, 1993) provides that the transferor may confirm the actual transaction value at the time of acquisition and transfer by documentary evidence, not by the date of the above declaration pursuant to Article 95 or 100 of the Enforcement Decree of the Income Tax Act (amended by Act No. 4661 of Dec. 31, 1993), since each of the above provisions is limited to the existing standard market price before the date of transfer, and thus, the plaintiff is unable to confirm the actual market price at the time of transfer.
Therefore, the plaintiff's claim based on the premise that the disposition of this case is illegal is dismissed, and the costs of lawsuit are assessed against the plaintiff who has lost. It is so decided as per Disposition.