실지거래금액은 계약서에 기재한 당초 약정대금이 아니라 위와 같이 정산 후 실제 수수된 금액임[국승]
Seoul Administrative Court 2014Gudan53691 (02.04)
The actual transaction amount is not the original contract amount stipulated in the contract but the amount actually received after the settlement as above.
(As in the judgment of the court of first instance) The actual transaction price, which is the basis for calculating gains tax base of capital gains tax, refers to the actual amount agreed in return for the actual transaction price itself or for the benefits at the time of transaction, not the general market price that reflects the objective exchange value.
Article 96 of the Income Tax Act
Revocation of disposition imposing capital gains tax
○○ et al.
○ Head of tax office
February 4, 2015
June 17, 2015
July 22, 2015
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
Of the judgment of the court of first instance, the part against the plaintiffs shall be revoked. The defendant is subject to the imposition of KRW 00,000,000 (including additional taxes; hereinafter the same shall apply) of the transfer income tax for the year 201, which belongs to Plaintiff U200,000.
The portion of KRW 00,000,000 and that of KRW 00,000,000 in the imposition of capital gains tax for the year 201 to Plaintiff Kim○-○ shall be revoked, respectively.
1. Quotation of judgment of the first instance;
The reasoning for this court's explanation concerning this case is that it is stated in the reasoning for the judgment of the court of first instance, except for the fact that "the 4th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th
2. Conclusion
Therefore, the judgment of the first instance court is justifiable, and all appeals by the plaintiffs are dismissed as it is without merit. It is so decided as per Disposition.