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(영문) 서울고등법원 2018.05.30 2017누43632

양도소득세부과처분취소

Text

1. Revocation of the first instance judgment.

2. The Defendant’s transfer income tax for the Plaintiff on October 1, 2015 belonging to the year 2014 1,943,587.

Reasons

1. The reasons why the court should explain this part of the disposition are the same as the corresponding part of the judgment of the court of first instance. Thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

2. Whether the instant disposition is lawful

A. The key issue of this case ①, ② the acquisition value of land is estimated based on transaction example, appraisal value, conversion value, or standard market value, etc., the Defendant, who is the tax authority, must prove the fact that the sales contract for the land is obviously false, pursuant to Article 114(5) of the former Income Tax Act and Article 176-2(1)2 of the former Enforcement Decree of the Income Tax Act.

However, the Defendant did not verify the actual transaction price at the time of acquisition, and applied the conversion price immediately without undergoing sufficient investigation, effort, etc. to apply transaction example or transaction example value, and thus, the instant disposition should be revoked in an unlawful manner.

B. The details of the relevant statutes are as shown in Appendix 2 of the relevant statutes.

C. Article 97(1)1 of the former Income Tax Act (amended by Act No. 13426, Jul. 24, 2015; hereinafter the same) provides that the acquisition value shall be the actual transaction value incurred in the acquisition of the relevant assets, but where the actual transaction value at the time of acquisition is not verifiable, the acquisition value shall be the transaction example value, appraisal value, or conversion value prescribed by Presidential Decree. Article 114(7) of the same Act provides that the head of a tax office having jurisdiction over the place of tax payment shall determine the acquisition value of the relevant land based on the actual transaction value, and where it is impossible to recognize or confirm the actual transaction value at the time of transfer or acquisition of the relevant assets by books or other evidentiary documents due to the reasons prescribed by Presidential Decree