[양도소득세등부과처분취소][공1987.7.15.(804),1099]
The time of transfer of assets under the former Income Tax Act (amended by Act No. 3576 of Dec. 21, 1982) and the starting date of extinctive prescription of tax claims.
According to the provisions of Article 27 (1) and (2) of the former Income Tax Act (amended by Act No. 3576 of Dec. 21, 1982), the transfer time of assets shall be deemed the date of intermediate payment regardless of whether the transfer margin or the final return on the tax base has been made or not. However, a national tax claim to impose and collect the transfer income tax and the defense tax on the transfer of assets shall be deemed to run from the day following the expiration of the period of final return on the transfer income tax under Article 27 of the former Framework Act on National Taxes (amended by Act No. 3746 of Aug.
Article 27(1) of the former Income Tax Act (amended by Act No. 3576 of Dec. 21, 1982); Article 27 of the former Framework Act on National Taxes (amended by Act No. 3746 of Aug. 7, 1984)
Supreme Court Decision 85Nu783 Decided November 26, 1985, 86Nu337 Decided August 19, 1986, Supreme Court Decision 85Nu868 Decided December 9, 1986
[Judgment of the court below]
Head of Sungbuk Tax Office
Seoul High Court Decision 86Gu648 delivered on December 18, 1986
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal are examined.
1. According to Article 27 (1) of the former Income Tax Act (amended by Act No. 3576 of Dec. 21, 1982), "the time of transfer or acquisition of assets in calculating gains from transfer of assets" provides that "the time of transfer or acquisition of assets shall enter into the relevant contract and shall be the date of receipt or receipt of part of compensation other than the down payment." According to paragraph (2), "part of compensation in paragraph (1) refers to the intermediate payment other than the down payment and cash or valuables of a similar nature other than the down payment." Thus, the time of transfer of assets shall be deemed the date of receipt of intermediate payment regardless of whether the transfer gains, the preliminary return or the final return on tax base, or the final return on tax base, and the national tax claim on the transfer of the assets shall be deemed the expiration date of the period from the day following the expiration of the final return on tax base of capital gains tax pursuant to Article 27 of the former Framework Act on National Taxes (amended by Act No. 3746 of Aug. 7, 19, 1986; 48. 198. 1985.7. 1986. 197.
2. However, according to the reasoning of the judgment below, the court below found that the plaintiff's total purchase price is KRW 71,60,000 for the total purchase price of eight miscellaneous lots (after improvement of land, its lot number and cadastral records were changed) including South-gu, Incheon, 1979 on February 5, 1979 on behalf of the non-party 1, 700, and 8,000 for the intermediate payment amount is KRW 40,60,000 on the date of contract, and the intermediate payment is 40,000,000 for the remaining 23,00,000,000 for the remaining 197,30,000,000 won were received on March 5, 197, and each transfer registration is made in the name of the actual purchaser, and the remaining 197,000,0000,000 won was collected at the expiration of 197,000,0000 won.
3. Therefore, the appeal shall be dismissed, and all costs of appeal shall be assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.
Justices Park Jong-dong (Presiding Justice)