토지와 건물의 양도가액을 구분할 수 없으므로 양도가액을 기준시가에 따라 안분계산함은 적법[국승]
Suwon District Court 2010Guhap2918 ( October 17, 2011)
National Tax Service Review Transfer 2010-0031 (2010.30)
Since the transfer value of land and buildings cannot be separated, it is legitimate to calculate the transfer value according to the standard market price.
As the transfer value of land and buildings cannot be separated, the method of calculating the transfer value according to the standard market price is lawful, and the method of recognizing the acquisition value of land by converting it according to the standard market price is reasonable in accordance with the income tax law.
2011Nu19507 Revocation of Disposition of Imposing capital gains tax
Park AA
Head of the Pakistan Tax Office
Suwon District Court Decision 2010Guhap2918 Decided May 17, 2011
October 21, 2011
December 2, 2011
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The decision of the court of first instance shall be revoked. The defendant shall revoke the imposition of capital gains tax of 226,056,840 won against the plaintiff on November 2, 2009.
The reasons for this decision are as follows: (a) the evidence submitted in the first instance trial is insufficient to recognize that the Plaintiff agreed to the transfer value separately from the transfer value of the instant land by setting the value of the instant building at KRW 700,000,000 when the Plaintiff transferred the instant land and building to the non-party company, even if the entries in the evidence No. 18-1 through No. 4 are added. Therefore, the Plaintiff’s appeal is dismissed as it is without merit, and it is so decided as per Disposition.