실지거래가액이 확인되지 않아 기준시가로 양도차익을 산정한 처분의 당부[국승]
Daejeon High Court 2008Nu3065 (Law No. 24, 2009)
Cho High 2007 Before 0190 ( October 31, 2008)
Appropriateness of the disposition of calculating the transfer margin based on the standard market price due to lack of actual transaction
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 contents of the decision shall be the same as attached.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
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.