beta
취득세 등을 부과함에 있어 쟁점토지의 지목변경 후의 시가표준액이 감정평가액보다 높게 책정되어 있어서 부당하다는 청구주장의 당부

조세심판원 조세심판 | 2017-06-14 | 조심2016지0592 | 지방

【Request Number】

[Request Number] Trial 2016 0592 ( June 15, 2017)

[Items]

[C] Acquisition [Types of Determination]

[Summary of Decision]

[Summary of Decision] The claimant asserts that the imposition of acquisition tax, etc. due to the change of land category based on the determination of the current base price after the change of land category is higher than the appraised value after the change of land category is unreasonable. However, since the appraisal value presented by the claimant was before the change of land category

[Related Acts]

[Related Acts] Article 10 of the Local Tax Act

【Disposition】

The appeal is dismissed.

【Reasoning】

1. Summary of disposition;

A. On April 24, 2013, the claimant acquired 666 square meters of OO land and 681 square meters of OO land from OOO, and acquired 681 square meters of OO land from OO on August 26, 2013, and reported and paid acquisition tax, etc.

B. On January 26, 2016, the claimant newly constructed a building (area 414.7 square meters, warehouse; hereinafter “marketing building”) on the three lots (land 2,028 square meters; hereinafter “marketing land”) and filed a return and payment of acquisition tax, etc. on the said three lots.

C. On March 29, 2016, the agency imposed and notified OOO on the claimant following land category change on the ground that the land category of the key land was changed from forest land to site as a result of the new construction of a building on the key land.

D. The claimant appealed and filed an appeal on May 24, 2016.

2. Opinions of the claimant and disposition agency;

A. The claimant's assertion

In the disposition agency, the standard market price is calculated as an OO for a lot of land after the change of land category of the key land was determined as an OO for a lot of land assessed by the appraisal corporation, but since the appraised value after the change of land category was determined as an OO for a lot of land, the disposition to impose acquisition tax, etc. following the change of land category is unreasonable.

(b) Opinions of disposition agencies;

The appraisal report submitted by the claimant is not suitable for the purpose of calculating the land price of the key land and is commissioned by the appraisal corporation at a financial institution to obtain financial loans by securing the key land and buildings on the ground. Even if the appraisal report is used, since the category of the key land is forest and land and the current status of its use was calculated by using it as a residence, the appraisal report is not in accord with the category of the land at issue and the current status of its use. While the comparison standard of the appraisal report and the appraisal report are identical to the appraisal report, there is a difference between the land category, land use, high level and road level in the appraisal report, but the difference between the land category, land use, high level and the appraisal standard in the appraisal report is different, and it is close to ordinary sense due to a slope that the disposition agency has a perfect slope in the local trip to this difference, it is possible to enter the relevant land, and therefore, it is confirmed in the business trip report that the appraisal report submitted by the claimant

In calculating the standard market price after the change of land category, the standard difference between the land at issue and the land at issue is significant in calculating the standard market price after the change of land category. Since the use of the land at issue is commercial and comparative standard, or the proportion is increased by 1.5 times, it is confirmed that the appraised value is calculated by multiplying the relevant multiple rate (1.5) by OO, which is the value of the standard market price. Therefore, it is difficult to accept the claim claim that the appraised value of the land at issue is calculated higher than the appraised value, and it is unreasonable.

3. Hearing and determination

(a) Points in dispute;

The propriety of the petition seeking acquisition tax, etc. following a change of land category that is unfair because the current base price after the change of land category (forest ? site) is higher than the appraised value, in imposing the acquisition tax, etc. following the change of land category

(b) Relevant statutes: To enter in the attached Form;

C. Facts and determination

(1) According to the data submitted by the claimant and the agency, the following facts are revealed.

(A) As of January 1, 2013, the officially assessed individual land price of 666 square meters for OO land is the same as OO and the officially assessed individual land price of 681 square meters for OO land is OO. The officially assessed individual land price of 681 square meters for OO land is 681 square meters for OO land.

(B) On January 26, 2016, the claimant newly constructed a key building (ware) on the key land and obtained approval for use.

(C) The details of comparison with the appraisal value of the key land stated in the appraisal report submitted by the claimant are as follows.

Land in dispute shall be the land in dispute.

Standard paper for non-permanentity.

(D) The standard market price of the key land calculated by using the land price ratification table provided by the Minister of Land, Infrastructure and Transport is as follows.

Land in dispute shall be the land in dispute.

Standard paper for non-permanentity.

(E) On April 15, 2016, one person, other than the OOOO in charge of local tax affairs of the disposition agency, sent a local business trip to the Reference OOO compared with the land at issue and reported the results of the business trip as follows:

(2) In full view of the facts and relevant laws and regulations, the claimant asserts that the imposition of acquisition tax, etc. due to the change of land category based on the determination of the current base value after the change of land category at a higher level than the appraised value after the change of land category is unreasonable;

Article 10 of the Local Tax Act provides that the tax base of land category shall be the increased value of each land due to the de facto change of land category, and Article 17 of the Enforcement Decree of the Local Tax Act provides that the tax base of land category shall be the value calculated by subtracting the current base value (referring to the current base value under Article 4 (1) of the Act announced as of the date of commencement of construction of the land category as of the date of commencement of construction of the land category) before the change of land category from the current base value of land after the change of land category (where the basic date of the officially assessed individual land price for the relevant land is before the date of acquisition due to the change of land category, referring to the value calculated by the head of

The appraised value presented by the claimant at the price after the change of land category of the pertinent land shall be OO for the publicly announced price per square meter of the comparable standard land (2015) and the category of the pertinent land shall be forest land as well as the current status of use or land. However, after the change of land category of the pertinent land calculated by the disposition agency, the current status of use is determined based on the fact that the change of land category was made on January 26, 2016, the current base value of the comparative standard land shall be the OO for the purpose of calculating the value per square meter of the pertinent land (the officially announced price in 2016), the category of the pertinent land as the site,

In calculating the standard market price after land category change, the purpose of the land at issue is commercial and use of comparative standard land, or the applicable ratio under the land price comparison table is 1.5 times, so it is judged that there is no error in imposing acquisition tax, etc. due to the change of land category on the basis that the disposal agency is based on the fact that the standard market price per square meter is calculated by multiplying an OO per square meter, which is the value of comparative standard land, by the relevant OO, by the relevant OO, and that the relevant standard market price per square meter is calculated by OO.

4. Conclusion

This case shall be decided as ordered in accordance with Article 96 (4) of the Framework Act on Local Taxes and Articles 81 and 65 (1) 2 of the Framework Act on National Taxes, since the petition for appeal is groundless as a result of the review.

The attached Form shall be attached thereto.

Relevant Acts and subordinate statutes

(1) Local Tax Act (amended by Act No. 12153, Jan. 1, 2014)

Article 10 (Tax Base) (1) The tax base of acquisition tax shall be the value as at the time of acquisition: Provided, That in cases of acquisition by annual installment payments, it shall be the amount of annual installment payments (referring to an amount actually paid each installment, and including contract deposits included in the amount of acquisition; hereafter the same shall apply in

(2) The value at the time of acquisition under paragraph (1) shall be the value reported by the acquisitor: Provided, That if there is no indication of the reported or reported value or the reported value is less than the standard market value prescribed in Article 4, such standard market

(3) Where a building is constructed (excluding new construction and reconstruction) or repaired, and the type of ships, vehicles and machinery and equipment prescribed by Presidential Decree is changed or the land category is changed substantially, the value increased thereby shall be the tax base. In such cases, if there is no indication of the reported or reported value under paragraph (2) or the reported value is below the current base value prescribed by Presidential Decree, such current

(2) Enforcement Decree of the Local Tax Act

The tax base for the change of land category among the tax bases under the former part of Article 10 (3) of the Act shall be the value calculated by subtracting the value under subparagraph 2 from the value under subparagraph 1 as at the time the land category of the land is de facto changed: Provided, That where expenses incurred for the change of land category are proved by the written judgment under Article 18 (3) or by the corporate account book, it shall be the said amount:

1. Current base price for the land after land category change (referring to the price computed by the head of a Si/Gun, using the land price ratification table provided by the Minister of Land, Infrastructure and Transport under the Public Notice of Values and Appraisal of Real Estate Act, where the basic date of the officially assessed individual land price for the relevant land is before the acquisition

2. Standard market price before changing a land category (referring to the standard market price under Article 4 (1) of the Act publicly announced as of the date of commencing construction works);