단순교환에 불과하여 실지양도가액을 확인할 수 없으므로 기준시가에 의하여 양도차익 산정은 적법함[국승]
Seoul High Court 2012Nu29389 (Law No. 29, 2013.05)
Examination Transfer 2010-0322 ( December 13, 2011)
Since it is merely a simple exchange and cannot confirm the actual transfer value, the calculation of transfer margin is legitimate based on the standard market price.
In light of the details and contents of the conclusion of an exchange contract, it constitutes a case where the actual transfer value is not verifiable because it is merely a simple exchange, and there is no transaction example or no adequate appraisal value, the transfer value shall not be based on the standard market price and in this case, the acquisition value shall be based on the
Article 2 of the Inheritance Tax and Gift Tax Act
2013Du12133 Revocation of Disposition of Imposing capital gains tax
LAA
Head of Sungnam Tax Office
Seoul High Court Decision 2012Nu29389 Decided May 29, 2013
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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by