(심리불속행) 검인계약서상 가액을 취득가액으로 보고 양도차익 산정한 처분은 적법함[국승]
Daejeon High Court-2013-Nu-1278 ( October 23, 2014)
(A) The disposition that calculates the transfer margin by deeming the value of the seal of approval contract as the acquisition value is legitimate.
(Summary) In light of the fact that it is difficult to reverse the presumption that the seal of approval was actually prepared on the basis of the fact that the former owner reported the sale price under the seal of approval contract as the transfer price at the time of filing a transfer income tax, and that the market price appraisal value is high compared to the amount stated in the contract as the result of a request for market appraisal,
Article 41 of the Corporate Tax Act; Article 52 of the Corporate Tax Act
2014Du3358 Revocation of Disposition of Imposing capital gains tax
HongA
Daejeon Head of the District Tax Office
Daejeon High Court Decision 2013Nu1278 Decided January 23, 2014
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal, it is so decided as per Disposition by the assent of all participating Justices on the bench.