[양도소득세부과처분취소][공1986.3.1.(771),394]
The method of calculating the transfer margin in cases of transferring the right to move into an apartment unit sold by bonds bidding system.
In transferring the right to move into an apartment unit that has been purchased by bonds bidding system, if the right to move into the apartment unit is transferred to KRW 15,788,000 with the total amount of the down payment and the intermediate payment paid to KRW 15,788,000 and KRW 1,000 with the premium of KRW 22,638,00,000 with respect to the right to move into the apartment unit, only the transfer margin of KRW 1,000 with respect to the right to move into the apartment unit was obtained with respect to the above right to move into the apartment unit, and there is no reason or ground to regard the transfer margin of the above right to move into the apartment unit as KRW 5,265,00 with the difference between the face value and the market value of the above right to move into the apartment unit and KRW 5,265,000 with respect to the above right to move into the apartment unit as KRW 1,000,000 with respect to it.
Article 23 of the Income Tax Act
Plaintiff
Attorney Kim J-jin, Counsel for the defendant-appellant
Seoul High Court Decision 85Gu349 delivered on July 19, 1985
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
We examine the grounds of appeal.
According to the reasoning of the judgment below, the court below determined that the plaintiff transferred the above apartment premium of 00 won to 00 won for the above apartment premium of 00 won, 00 won for the above apartment premium of 00 won for the above apartment premium of 00 won, 5,000 won for the above apartment premium of 00 won for the above apartment premium of 10,528,000 won and 15,78,000 won for the first installment payment of 00 won for 0,000 won for the above apartment premium of 00 won for 50,000 won for the above apartment premium of 0,000 won for 0,000 won for the above apartment premium of 0,000 won for 0,000 won for the above apartment premium of 0,000 won for 5,00 won for the above apartment premium of 0,000 won for the above apartment premium of 05,000 won for the above apartment premium of 205.
Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Jong-soo (Presiding Justice)