[양도소득세등부과처분취소][공1992.5.15.(920),1453]
Where a union acquires land and then transfers it to a single-person partnership after it acquires it, the person to whom the transfer income belongs and the time of acquisition and acquisition of such land.
If a union acquires the land and then the union transfers the land to a union while it becomes one member of the union, the person to whom the transfer income from the transfer of the land belongs shall be the only member of the above one union. In calculating the transfer income, the time of acquisition of the land is the date of acquisition of the land in this case at the original union, and the actual acquisition value is the original purchase price of the above union.
Articles 56 and 27 of the Income Tax Act
[Judgment of the court below]
The director of the tax office
Supreme Court Decision 90Nu2536 Delivered on December 26, 1990
Seoul High Court Decision 91Gu1969 delivered on July 2, 1991
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
We examine the grounds of appeal.
According to the reasoning of the judgment below, the court below decided on February 11, 1982 that the plaintiff agreed to establish a Korea Food & Drug Corporation with Nonparty 1, Nonparty 2, Nonparty 3, Nonparty 4, Nonparty 5, and Nonparty 6, etc. for the purpose of running a swine meat processing business, and that the plaintiff's funds were 62,510,000 won and the above funds were 12,500,000 won and the above funds were 33,30,000,000 won for the purpose of using the above factory site after the above establishment. The plaintiff and the above non-party purchased the above land from the non-party 7 for the purpose of using it as the factory site after the above company was established on February 11, 1983, the plaintiff and the above non-party et al. purchased the above land from the non-party 1 to the non-party 600, which were the first purchase price of the above land, but they were unable to obtain the above permission on March 1 of the same year.
According to the records, the acquisition of the land of this case was acquired by the association of the plaintiff and the above non-party as the members of the association. After that, the above non-party withdrawing from the association of this case and the above association became the plaintiff 1 member of the association, and the land of this case was transferred under the condition that the plaintiff alone owned the land of this case. Thus, the person to whom the transfer income from the transfer of the land of this case belongs shall be the plaintiff, who is the only member of the above one member of the association. In calculating the transfer income, the acquisition time of the land of this case is the first time of December 24, 1982, and the actual acquisition value is the 33,300,000 won, which is the original purchase price of the above association. Thus, the fact-finding and the judgment of the court below are not somewhat inappropriate, but it is reasonable, and there is no error in the misapprehension of legal principles as to the violation of the rules of evidence, the omission of judgment, the violation of reasons, or
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.
Justices Park Jong-dong (Presiding Justice) Kim Sang-ho (Presiding Justice)