[특별부가세환급거부처분취소][공1987.8.15.(806),1253]
The purpose of Article 59-2(3)3 of the Corporate Tax Act
In full view of the provisions of Article 59-2(3) of the Corporate Tax Act, Article 124-2(4) of the Enforcement Decree of the same Act, Article 59-3 of the Enforcement Decree of the same Act, and Article 17(1) of the Enforcement Rule of the Income Tax Act, the purport that the wholesale price increase rate under Article 59-2(3)3 of the Corporate Tax Act, which serves as the tax base of special surtax, is multiplied by the acquisition value of the transfer margin, refers to the calculation by applying the simple cumulative system by multiplying the rate of increase in wholesale prices
Article 59-2(3) of the Corporate Tax Act; Article 124-2(4) of the Enforcement Decree of the Corporate Tax Act
Samwon Corporation
The director of the tax office
Seoul High Court Decision 86Gu296 delivered on October 6, 1986
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
As to the Plaintiff’s ground of appeal:
According to the provisions of Article 59-2 (3) of the Corporate Tax Act, gains on transfer, which form the tax base of special surtax on the transfer of land, etc. by a corporation, shall be the amount obtained by deducting the amount calculated by multiplying the acquisition value, expenses, and acquisition value by the rate and holding period as determined by
On the other hand, Article 124-2 (4) of the Enforcement Decree of the Corporate Tax Act provides that the above rate of increase in wholesale prices as determined by the Ordinance of the Ministry of Finance and Economy shall be the rate of increase in wholesale prices, and Article 59-3 of the Enforcement Rule of the same Act provides that the above rate of increase in wholesale prices shall be the rate calculated based on wholesale price index surveyed by the Bank of Korea in accordance with Article 36 of the Bank of Korea Act, and
In addition, the proviso of Article 124-2 (4) of the Enforcement Decree of the above Act provides that when the increase rate of wholesale prices exceeds 5/100 per annum, it shall be 5/100 per annum, and in the case of land, etc., the holding period of which is less than 2 years, it shall be zero.
In full view of the above provisions and the provisions of Article 17(1)3 of the Enforcement Rule of the Income Tax Act on the calculation of the special deduction for real estate transfer income, the purport of Article 59-2(3)3 of the Corporate Tax Act on the transfer margin which serves as the tax base of special surtax is to calculate the acquisition value by applying the simple cumulative system multiplied by the rate of increase in wholesale prices by the ordinary area, and it cannot be interpreted as a purpose of calculating the amount obtained by multiplying the acquisition value of wholesale in the previous year as the cost, such as the theory of lawsuit, by the cumulative welfare method multiplied by that amount. The judgment below is justifiable to the same purport.
The theory of lawsuit is, based on the opinion opposed to the above judgment of the court below, attacked by the violation of law, the lack of reason, the violation of the rules of evidence, and the violation of the rules of evidence, but all cannot be employed as an independent opinion.
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 Kim Jong-chul (Presiding Justice)