[양도소득세부과처분취소][집34(2)특,302;공1986.9.15.(784),1138]
To impose capital gains tax on the basis of the so-called computerized information;
The estimation of transfer margin based on the so-called computerized information that is not detailed in the investigation subject or detailed preparation process is an unreasonable estimation method that is unreasonable and unreasonable, and thus, a disposition imposing transfer income tax is unlawful.
Article 120 of the Income Tax Act
Plaintiff
Head of Southern District Tax Office
Seoul High Court Decision 85Gu942 delivered on March 20, 1986
The appeal is dismissed.
Litigation costs shall be borne by the defendant.
We examine the grounds of appeal.
The reasoning of the judgment below is that the plaintiff participated in the apartment sale bid of class 2 national housing bond amounting to 10,000 won and won, and thereafter the winning right was transferred to the non-party on September 20, 1983. Meanwhile, the defendant's computerized information (No. 1-3) based on the estimation of the press premium amount is merely hard to secure credibility because the investigating entity or specific preparation is not clearly stated. This is based on the present as of June 21, 1984. Thus, it is unreasonable to estimate that the sum value of the apartment lottery tickets transferred by the plaintiff to the non-party on September 20, 1983 was calculated as 18,00 won and it is unfair to estimate that the plaintiff's transfer income was more than 1 million won and thus, it is unlawful to determine that the tax disposition was unlawful on the ground of this, and there is no error in the misapprehension of legal principles and the records.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee B-soo (Presiding Justice)