토지와 건물 소유자가 다른 상태에서 일괄양도한 경우 양도가액을 기준시가로 안분할 수 있는지 여부 [국승]
Suwon District Court 2008Guhap2607 ( December 17, 2008)
National High Court Decision 2007J3989 ( December 11, 2007)
Whether the transfer value may be divided by the standard market price if the land and the building owner transfer en bloc at a different state.
Where land and a building are transferred in a lump sum without distinguishing land and a building, the provision that can be divided according to the standard market price shall not be interpreted to apply only where the transferor of land and a building are the same.
The contents of the decision shall be the same as attached.
1. All appeals filed by the plaintiff and the defendant are dismissed.
2. The costs of appeal shall be borne by each party.
1. Purport of claim
The Defendant’s disposition of imposing transfer income tax of KRW 104,738,470 on the Plaintiff on March 2, 2007 is revoked.
2. Purport of appeal
A. The plaintiff
Of the judgment of the first island, the part against the plaintiff shall be revoked. The defendant's disposition of KRW 102,29,740 ("102,229,470" of the disposition of KRW 104,738,470 on March 2, 2007 against the plaintiff shall be revoked. The part against the plaintiff shall be revoked.
B. The part against the defendant among the judgment of the court of first instance against the defendant is revoked, and the plaintiff's claim corresponding to the cancellation is dismissed.
1. Quotation of judgment of the first instance;
The reasoning for the court's explanation on this case is the same as that for the judgment of the court of first instance, and thus, it is citing this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the
2. Conclusion
If so, the judgment of the court of first instance is just, and the appeal of the plaintiff and the defendant is groundless, so it is decided to dismiss it.