실지거래가액이라 함은 실지의 거래대금 그 자체 또는 거래 당시 급부의 대가로 실지 약정된 금액을 의미함[국패]
Seoul High Court 2013Nu13510 ( November 14, 2013)
early 2012west0513 (2012.08)
actual transaction value means the actual amount agreed upon for the payment itself or at the time of the transaction;
Since there exists a mutual agreement between the plaintiff and the transferee that the price indicated in the sales contract or tax invoice of the above building should be considered as the sales price of each building, it is reasonable to regard it as the actual transaction price of each building.
Article 106 of the Restriction of Special Taxation Act
2013Du25450 Revocation of Disposition of Imposition of Value-Added Tax
AAA, Inc.
head of Sung Dong Tax Office
Seoul High Court Decision 2013Nu13510 Decided November 14, 2013
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.