양수자가 신고한 취득가액을 실지양도가액으로 인정됨[국승]
Seoul Administrative Court 2009Gudan16575 ( October 21, 2010)
National Tax Service Review and Transfer 2009-0166 (Law No. 28, 2009)
The acquisition value reported by the transferee is recognized as the actual transfer value.
(1) Since the acquisition value reported by the transferee is recognized as the transfer value of the Plaintiff, the calculation of transfer margin is legitimate by deeming it as the actual transaction value.
2010Nu2678 Revocation of Disposition of Imposing capital gains tax
Maximum XX
O Head of tax office
Seoul Administrative Court Decision 2009Gudan16575 decided July 21, 2010
June 7, 2011
July 12, 2011
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's disposition of imposition of capital gains tax of KRW 129,62,560 against the plaintiff on June 1, 2009 shall be revoked.
The court's reasoning for this case is that "the plaintiff denies its authenticity by asserting that the evidence No. 8 (Real Estate Sales Contract) was forged by another person. Thus, according to the witness testimony and evidence No. 6-1 to No. 4 of the public witness No. 1 of the court of first instance, the plaintiff's assertion is not reasonable, and there is no other counter-proof. Thus, according to the court's market price appraisal as to appraiser No. 377,640, which was the time of the acquisition of the real estate of this case, the market price of the real estate of this case was 43,37,640 as of April 22, 2001, the fact that it is acknowledged that the plaintiff's signature No. 3-1 of the contract at the time of the purchase of the real estate of this case, and the copy of the contract at the time of this case cannot be clearly identified as the parties to the sale or the date of conclusion of the contract, and there is no other evidence to recognize that the plaintiff's purchase price of this case was 30000,000.
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.