일괄양도한 토지 건물을 등록세 영수증상 과세표준으로 안분할 수 없음[국승]
Seoul Administrative Court 2009Gudan12597 ( December 18, 2009)
Review Transfer 2009-0137 (Law No. 13, 2009)
No land building that has been transferred en bloc shall be distributed proportionally to the tax base for the registration tax receipt.
The tax base of registration tax receipt is difficult to use the real acquisition value as evidence to recognize the real acquisition value, and the disposition of dividing the total sale value en bloc by the standard market price of land and building is legitimate.
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, and the imposition of capital gains tax of KRW 17,326,910 against the plaintiff on February 2, 2009 by the defendant shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning for this Court’s explanation is as follows, except for the rejection of the entry of Gap evidence No. 25 against the facts acknowledged by the court of first instance, since it is the same as the entry of the reasoning of the judgment of the court of first instance, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the
2. Conclusion
Therefore, 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.