Law Firm, Attorney Park Sang-hoon, Counsel for the plaintiff-appellant

Y The Y

2. The costs of lawsuit are assessed against the Plaintiff.

The imposition of a tax shall be revoked.

The following facts do not conflict between the parties, or evidence Nos. 1, 3, and 4

1. The purport of the whole pleadings in each entry of evidence Nos. 1 to 4-2, 8, and 9

In full view of the foregoing, it can be recognized.

가 . 원고는 1987 . 7 . 00 . 소외 BBB으로부터 부산 ★★군 ★★읍 ●●리 00 - 1 답 995

After acquiring 1/3 of the land of this case (hereinafter referred to as the land of this case), the land of this case on March 0, 2001

CCC and evidence of a sales contract for the land of this case to the defendant around that time.

The actual transfer value shall be 90, 450, 000 won, the actual acquisition value shall be 57, 266, 667 won, while submitting it as a sort.

on May 001, 2001, after filing a preliminary return of tax base of capital gains tax; accordingly, capital gains tax;

3, 523, 817 won was paid.

B. Accordingly, the defendant on May 0, 2006 reported to the plaintiff on May 0, 2006, the actual transfer value and actual acquisition value reported by the plaintiff.

B The standard market price (transfer value: 203, 643, 333 won, acquisition value: 6, 118, 255

H) calculated the transfer income tax with the tax base of KRW 197, 341,531 on transfer margin under the following:

73,034,860 won (including penalty taxes for failure to report and pay) which the Plaintiff deducteds the amount of tax already paid.

The disposition of this case was corrected and notified as capital gains tax reverted in 2001 (hereinafter "the disposition of this case").

2. Whether the disposition is lawful;

A. Party’s assertion

The Defendant asserts that the instant disposition is lawful in light of the relevant statutes and the grounds for the said disposition;

As to this, the Plaintiff is located on the railroad side and the ground of the instant land is 5 meters above the neighboring road.

The actual market price is lower than the officially announced price due to the low level of the Do, and the price overlaps not only with its urgency;

A sales contract shall be concluded by transferring the land in the case to KRW 90, 450,00, which is less than the market price and supporting documents.

In addition, tax base and tax amount were reported according to the actual transaction price, and the transferor.

If the actual transaction price at the time of transfer and acquisition is reported together with evidential documents, the capital gains tax

As the actual transaction price provides that the transfer margin shall be calculated based on the standard market price.

The instant disposition imposing capital gains tax is unlawful.

(b) Relevant statutes;

(1) The former Income Tax Act (amended by Act No. 6429 of March 28, 2001; hereinafter the same shall apply)

Article 94 (Scope of Capital Gains)

(1) Transfer income shall be the following incomes generated in the relevant year:

1. Land (referring to a lot of land to be registered in the cadastral record under the Cadastral Act) or building (referring to a building;

Income accruing from the transfer of facilities and structures belonging thereto (including such facilities and structures);

Article 96 (Transfer Value)

(1) The transfer value of assets provided for in Article 94 (1) 1 and 2 shall be the standard market value at the time of transfer of the relevant assets.

4. In cases where the assets concerned fall under any of the following subparagraphs, it shall be based on the actual transaction price:

6. The transferor as prescribed in Article 110 (1) together with the evidential documents as at the time of transfer and acquisition by the transferor; and

Where reporting to the head of the tax office within the deadline;

Article 97 (Calculation of Necessary Expenses for Capital Gains)

(1) Necessary expenses to be deducted from the transfer value in calculating gains on transfer of a resident shall be as follows:

of this section.

1. Acquisition value:

(a)in the case of assets under Article 94(1)1 and 2, the standard market price at the time of the acquisition of such assets;

Provided, That where the assets concerned fall under any of the subparagraphs of Article 96 (1), the actual transaction price required for the acquisition of such assets;

shall be governed by the Act.

Article 100 (Calculation of Gains on Transfer)

(1) In calculating gains on transfer, the transfer value shall be the actual transaction value (value under Article 96 (3) and Article 114.

Where the transaction example and appraisal value are applied pursuant to the provisions of paragraph (5), the relevant transaction example value, appraisal value, etc. shall be included;

on the basis of the actual transaction value (value under Article 97(7) and Article 114(5)).

Where the value conversion value of transaction example is applied pursuant to the provisions, the value converted;

The transfer value shall be based on the standard market price, and the acquisition value shall also be based on the standard market price when the transfer value is based on the standard market price.

Article 114 (Determination, Revision and Notification of Tax Base for Transfer Income and Amount of Tax)

(2) The head of a regional tax office or the director of a regional tax office having jurisdiction over the place of tax payment shall file a preliminary return under Article 105

Where any omission or error is found in the details of a final tax return filed pursuant to Article 1, the tax base of transfer income.

If the amount of tax is corrected.

(4) The chief of tax office or the director of a regional tax office having jurisdiction over the place of tax payment shall transfer income and

Where the tax amount is determined or corrected, it shall be based on the value under the provisions of Articles 96 and 97.

C. Determination

Article 94(1)1, Article 96(1)6, and Article 97(1)1(a) of the former Income Tax Act;

According to Articles 100(1), 114(2), and 114(3), the transfer of land

income, in principle, the transfer margin under the standard market price at the time of acquisition and transfer.

shall be calculated, except that the transferor shall exceptionally have the actual transaction value at the time of acquisition and transfer.

Where a report is filed with the head of the tax office having jurisdiction over the place of tax payment

The transfer margin shall be calculated based on the amount of transaction, but documentary evidence submitted by the transferor shall not be trusted.

Therefore, if the return price by the transferor is not confirmed as the actual transaction price, then the transferor may do so.

In principle, the transfer margin shall be calculated based on the standard market price at the time of acquisition and transfer.

That is.

Therefore, the value reported by the plaintiff is the actual transaction value based on documentary evidence submitted by it.

At issue of whether it is confirmed, Gap evidence 3, Eul evidence 4-2, Eul evidence 5-1, 2-2

Before pleadings are made as a result of a request for market price appraisal for the public appraisal corporation of this court

Comprehensively taking account of the purport of the body, the Plaintiff’s certificate of actual transfer value at the time of filing the transfer income tax of this case

In the real estate sales contract submitted in ice as a document, the purchase price of which is KRW 90, 450,000.

In fact, however, at that time, the request of Nonparty DD, a right holder of the appraisal corporation, such as the Plaintiff, is requested.

As a result of appraisal on the land of this case, the land of this case as of March 0, 2001

Market value is 253, 100,000 won (759, 300, 000 x 1/3) and is under commission of this Court.

According to the appraisal result of the appraisal corporation, on March 0, 2001, the market price of the land of this case as of March 0, 2001

225, 533, 560 of the instant land, and the standard market price of 203, 643, 333 of the instant land

(614,000 won x 995m x 1/3). According to the above facts of recognition, the plaintiff is found to have become the plaintiff.

the transfer value reported by the Corporation is about 44% of the standard market value, approximately 35% of the appraised value of the appraisal corporation;

The appraisal corporation I is merely about 40% of the appraised value of the appraisal corporation and it is so argued by the plaintiff.

In light of all circumstances, the actual transfer value reported by the Plaintiff cannot be trusted.

It is reasonable to deem that it falls under a case where it cannot be confirmed by the documentary evidence submitted by him.

Therefore, the plaintiff's assertion that the disposition of this case is legitimate and unreasonable is without merit.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.

Judge Choi Jong-in