beta
(영문) 대법원 2010. 02. 11. 선고 2009두18929 판결

실지거래가액이 확인되지 않아 기준시가로 양도차익을 산정한 처분의 당부[국승]

Case Number of the immediately preceding lawsuit

Daejeon High Court 2008Nu3065 (Law No. 24, 2009)

Case Number of the previous trial

Cho High 2007 Before 0190 ( October 31, 2008)

Title

Appropriateness of the disposition of calculating the transfer margin based on the standard market price due to lack of actual transaction

Summary

It is legitimate to calculate gains on transfer based on the standard market price on the ground that there is no objective evidence, such as financial transaction data, which can confirm the actual transaction price, and the actual transfer value claimed is considerably low compared to the appraisal value or the standard market price of the transferred real estate, and thus

The decision

The contents of the decision shall be the same as attached.

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

In comparison with the records of this case and the judgment of the court below, the allegation in the grounds of appeal cannot be accepted in accordance with Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.

Therefore, the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.