상속받은 자산의 취득가액을 상속당시 평가액으로 하는 것이 위법한지 여부[국승]
Cheongju District Court 2008Guhap127 ( October 09, 2008)
Whether the acquisition value of inherited assets is illegal at the time of inheritance as the evaluation amount;
If an inheritance tax was imposed on a favorable tax amount due to the application of the standard market price at the time of inheritance, calculating the acquisition value of the transferred property by applying the standard market price is imposed in accordance with the consistent standard for reasonable grounds. Thus, the provision of this case reflecting this cannot be deemed an invalid provision that infringes on the property right.
The contents of the decision shall be the same as attached.
Article 94 of the Income Tax Act
Article 96 of the Income Tax Act
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The decision of the first instance court is revoked. The defendant's disposition of imposition of capital gains tax of KRW 76,643,590 against the plaintiff on July 8, 2007 is revoked (" July 19, 2007, which is the date of the disposition stated in the complaint's claim, seems to be erroneous)."
1. Quotation of judgment of the first instance;
Article 94(1), Article 96(1), Article 96(1), the proviso of Article 97(1)1(a) and (b) of the Income Tax Act provides that "the reasons for this case shall be calculated on the basis of the judgment of the court of first instance." Article 94(1), Article 96(2)7, the main sentence of Article 97(1)1(a) and (b) of the Income Tax Act provides that "if the transferred asset is a land within the speculative area, the transferred asset shall be calculated on the basis of the reasons for the judgment of the court of first instance." Article 94(1), Article 96(1)7, the main sentence of Article 97(1)1(a) and (b) of the Income Tax Act provides that "if the transferred asset is a land within the speculative area, the transferred asset shall be calculated on the basis of the judgment of the court of first instance, and Article 97(1)1(a) and (b) thereof shall be additionally calculated on the basis of the main sentence of Article 4(2) of the Civil Procedure Act.
As seen earlier, in a case where gains from transfer are calculated based on the actual transaction value as inherited or donated assets pursuant to the main sentence of Article 97(1)1 (a) of the Income Tax Act, there is no room for existence of the actual transaction value at the time of acquisition. Therefore, the actual gains from transfer can be deemed as equivalent to the actual transaction value at the time of transfer. As such, as long as gains from transfer calculated pursuant to the provisions of this case do not exceed the scope of the actual gains from transfer, in principle, do not bring about an issue of infringement of property rights. However, since an heir or donee paid inheritance tax or gift tax upon acquiring the above assets, it is necessary to settle accounts by reflecting it in calculating capital gains tax, and it is reasonable to view that the specific method is left to the legislative discretion. Therefore, it is reasonable to deem that the provision
2. Conclusion
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.