과세관청이 실지양도가액을 밝힐 수 있는 방법이 없는 경우라면 그 양도가액을 매매사례가액, 감정가액을 차례로 적용함[일부패소]
Suwon District Court-2016-Gu Group-6133 (No. 26, 2017)
If there is no way for tax authorities to indicate the real transfer value, the transfer value shall be applied in sequence of business example and appraisal value.
Where the transfer value is based on the actual transaction value and there is no evidentiary document, such as a sales contract, or there is no reliability in the important part or false part, and where there is no method by which the tax authority can disclose the actual transfer value, the transfer value may be determined or corrected by applying the transaction example, transaction value, and appraisal value in sequence pursuant to Article 176-2 (3) of the Enforcement Decree.
Determination and correction of Article 176-2 of the Enforcement Decree of the former Income Tax Act
2017Nu49869 Revocation of Disposition of Imposing capital gains tax
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○○ Head of tax office
Suwon District Court Decision 2016Gudan6133 Decided April 26, 2017
oly 12, 2017
November 09, 2017
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s disposition of imposition of KRW 574,694,940 on April 24, 2015 against the Plaintiff was revoked.
2. Purport of appeal
The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's claim corresponding to the revocation shall be dismissed.
1. Scope of adjudication of this court;
On April 24, 2015, the court of first instance revoked the part exceeding KRW 265,220,840 among the disposition of imposition of capital gains tax of KRW 574,694,940, which the Defendant imposed on the Plaintiff on April 24, 2004, which exceeds KRW 265,220,840. This part of the disposition of imposition of capital gains tax of KRW 574,694,940 is limited to the part of the disposition of imposition of capital gains tax of KRW 574,694,940 (the part against which
2. Quotation of judgment of the first instance;
The reasoning of this court's judgment is as follows, and it is identical to the reasoning of the court of first instance except for the dismissal of some contents. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the
(2) The main part shall be the part
○ The second instance judgment " August 15, 2008" in the 11st instance judgment of the first instance court shall be " August 5, 2008".
○, the first instance court's 11th judgment "her husband of the GinJJ" is "her husband of the GinJJJ".
○ The second sentence " April 14, 2004" below the fifth sentence of the judgment of the first instance shall be read as " April 13, 2004."
○ Following the fifth attached Table of the Judgment of the first instance court, “part of the testimony of the Witness F, and StateA” of the fifth attached Table shall be read as “part of the testimony of the first instance court F and StateA”.
Pursuant to the fifth ruling of the first instance court, the "this court" in the fifth ruling is regarded as the "court of the first instance".
○ The 6th 14-15th son F, StateA’s testimony “part of the testimony” of the 6th 14-15th son F, StateA’s testimony is considered as “part of the testimony of the appellate court witness F, StateA’s partial testimony, and KimCC’s testimony of the appellate court.”
○ In the 7th trial of the first instance, the 8th trial of the court of first instance “F of the first instance” means “F of the witness F of the first instance,” and the 16th trial of the 8th trial, “AAAdo of the witness,” respectively, shall be read as “AAAdo of the witness of the first instance trial.”
3. Conclusion
Since the part against the defendant in the judgment of the first instance is justifiable, the defendant's appeal is dismissed as it is without merit.