검인계약서의 양도가액 사실인정 여부[국승]
The propriety of this disposition in terms of the actual transaction price for the transfer price stated in the stamp contract
Recognizing the fact that the actual transfer value of real estate is KRW 920,000,000,000,000 under the seal of approval agreement, the court below's fact-finding and determination that the evidence consistent with the plaintiff's assertion that the transfer value is KRW 70,00
Article 114 of the Income Tax Act / [Determination, Revision and Notification of Tax Base for Transfer Income and Amount of Tax]
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
We examine the grounds of appeal.
Examining the reasoning of the judgment below in light of the records, the court below's fact-finding and decision that the court below's actual transfer value of each real estate of this case is 920,000,000 won, and the evidence consistent with the plaintiff's argument that the transfer value is 700,000,000 won is just, and it cannot be deemed that the court below erred interpretation contrary to the principle of property rights or substantial taxation in relation to the purport of Article 114 (5) of the former Income Tax Act (amended by Act No. 6557 of Dec. 31, 201).
Therefore, as alleged in the grounds of appeal, the lower court did not err by misapprehending the facts in violation of the rules of evidence or by misapprehending the legal principles on the determination of capital gains tax base and tax amount, thereby affecting the conclusion of the judgment. All appeals are without merit.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.