(심리불속행) 부동산에 대한 매매사례가액이나 적절한 감정가액이 존재하지 아니하는 이상 취득가액은 기준시가에 의할 수 밖에 없음.[국승]
Gwangju High Court ( Jeju) 2015Nu150
(In case there is no transaction example or no adequate appraisal value of real estate, the acquisition value shall not be based on the standard market price.
(C) The Plaintiff’s transfer income tax on the basis of the converted amount is lawful in the disposition that calculated the transfer income tax on the basis of the converted amount, since the transfer income tax cannot be determined based on the standard market price, unless there is any transaction example or no adequate appraisal value on each real estate of this case.
Article 114 of the Income Tax Act for calculating gains on transfer under Article 100 of the Income Tax Act shall be determined, corrected and notified.
Supreme Court Decision 2015Du55172
Ma-○
○ Head of tax office
Gwangju High Court ( Jeju) Decision 2015Nu150 Decided September 23, 2015
December 10, 2015
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, it is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.