매도인의 양도가액으로 신고한 거래가액을 매수인의 취득가액으로 본 것은 적법함[국승]
National Tax Service Review and Transfer 2011-0238 ( November 24, 2011)
The acquisition value of a seller’s transaction price reported by the seller’s transfer is legitimate.
Since the purchaser confirmed the transaction amount reported by the seller with the certificate of personal seal impression attached to the transaction amount, and the same amount is stated in the sales contract amount, it is legitimate to regard the transfer value reported by the seller as the purchaser's acquisition
Article 97 of the Income Tax Act
2012Gudan5735 Revocation of Disposition of Imposing capital gains tax
XX
The director of the tax office.
August 22, 2012
September 19, 2012
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The Defendant’s imposition of capital gains tax of KRW 000 on May 24, 2011 against the Plaintiff on May 24, 201 shall be revoked.
1. Details of disposition;
On December 18, 2003, the Plaintiff purchased from the Sinyang-gu Seoul Metropolitan Government 000 large 488 square meters (hereinafter “instant land”) from the Sinyang-gu, Seoyang-gu, 200, and transferred the transfer value to the original BB in 000 won on May 31, 2010, and then calculated the transfer value as KRW 000 with the acquisition value as KRW 00,000, and then made a preliminary return on the transfer income tax after calculating the transfer margin.
On May 24, 2011, the Defendant: (a) considered the acquisition value of the instant land acquired by the Plaintiff from the presentA as KRW 000; and (b) decided and notified the Plaintiff of KRW 000 of the transfer income tax attributed to the year 2010.
The plaintiff was under the procedure of the previous trial.
[Reasons for Recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1-1, 2, and all pleadings
2. Whether the disposition is lawful;
A. Summary of the plaintiff's assertion
“The Plaintiff acquired the instant land in the aggregate of KRW 000,000,000,000,000,000,0000,000,000,000,000,000,000,000,000,000,000,000,000,000,000 won, which was previously lent to the presentA
(b) Relevant statutes: To be listed in attached Form;
C. Determination
As alleged by the Plaintiff, it is insufficient to acknowledge the Plaintiff’s assertion solely on the basis of each of the statements in Gap’s evidence Nos. 3 and 12 (including a natural disaster) as to whether the acquisition value of the instant land is 000 won or not, and the fact that the presentA reported the transfer value of the instant land to the tax authority at KRW 000 with a certificate of personal seal impression attached to the Plaintiff (Evidence No. 2-2, No. 4, and 5). In light of the fact that the transfer value under the sales and purchase contract on the instant land entered at KRW 00 (Evidence No. 3), and there is no other evidence to prove otherwise.
Therefore, the plaintiff's assertion is without merit and the disposition of this case is legitimate.
3. Conclusion
The plaintiff's claim is dismissed for lack of reason.