(심리불속행)겸용주택 양도차익을 산정함에 있어 소득세법 제100조 제2항에 따라 양도가액을 양도 당시 기준시가로 안분계산하는 것은 적법함[국승]
Busan High Court-2018-Nu22562 ( December 12, 2018)
In calculating the gains on transfer of combined houses, it is legitimate to calculate the transfer value by the standard market price at the time of transfer pursuant to Article 100 (2) of the Income Tax Act.
(C) If the transfer value is calculated based on the actual transaction value, if the distinction between the land and the building is unclear, it is legitimate to calculate the transfer margin by the standard market price at the time of the transfer of both commercial parts and the house.
Article 100 (Calculation of Gains on Transfer of Income Tax Act)
Supreme Court Decision 2018Du67527
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○ Head of tax office
Busan High Court Decision 2018Nu22562 Decided December 12, 2018
4.11
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent