Determination and revision of Article 176-2 of the Enforcement Decree of the Income Tax Act

2. The costs of the lawsuit are assessed against the defendant.

가. 원고는 2002. 4. 15. 사망한 윤ΟΟ의 공동상속인 중 1인인바, 윤ΟΟ은 2001. 4. 20. ΟΟΟ도 ΟΟ시 ΟΟ면 ΟΟ리 ΟΟ번지 답 1,596㎡, ΟΟ번지 답 1,577㎡, ΟΟ번지 답 1,096㎡(이하 '이 사건 토지'라고 한다)를 송ΟΟ에게 양도하고, 2001. 4. 24. 피고에게 취득가액을 2억 원, 양도가액을 1억 6,790만 원으로 하여 이 사건 토지의 양도소득세 확정신고를 하였다.

나. 피고는 2006. 1. 17. 윤ΟΟ의 신고내용과 증빙자료가 신빙성이 없다는 이유로 소득세법 제114조 제5항에 규정되어 있는 기준시가에 따라 이 사건 토지의 취득가액을 115,263,000원, 양도가액을 247,602,000원으로 결정하고, 2006. 2. 1. 원고에게 원고와 안ΟΟ, 윤ΟΟ을 연대납세의무자로 하여 이 사건 토지의 양도에 따른 2001년 귀속분 양도소득세 88,741,990원을 부과하는 처분('이 사건 처분'이라 한다)을 하였다.

2. Determination

관련 법령은 별지 기재와 같고, 갑 제5호증, 제6호증의 1, 2, 제7호증의 1 내지 6, 제9호증의 1, 2, 3, 4, 제10호증의 1, 2, 제11호증의 1내지 6의 기재에 변론 전체의 취지를 종합하면, 윤ΟΟ은 확정신고 기한 내인 2001. 4. 24. 이 사건 토지의 양도소득 확정 신고를 하면서 이 사건 토지를 소유자인 문ΟΟ로부터 매수할 당시의 매매계약서, 문ΟΟ 작성의 확인서, 문ΟΟ의 인감증명서와 이 사건 토지를 송ΟΟ에게 매도할 당시의 매매계약서 송ΟΟ의 인감증명서, 송ΟΟ의 통장 내역 사본 등을 제출한 사실이 인정되는바, 이와 같이 부동산을 양도한 납세의무자가 양도소득세과세표준 확정신고 인정할 수 없고, 달리 매매계약서가 허위로 작성된 것이라거나 그 내용이 매매사례가액이나 감정가액 등에 비추어 허위임이 명백하다고 인정할 자료가 없으므로 피고가 다른 견지에서 한 이 사건 처분은 위법하다.

3. Conclusion

Therefore, the plaintiff's claim is without merit, and it is so decided as per Disposition.

Relevant Provisions

(1) The former Income Tax Act (amended by Act No. 6557 of Dec. 31, 2001)

Article 94 (Scope of Transfer Income)

(1) The transfer income shall be the following incomes generated in the current year:

1. Income accruing from transfer of land (referring to a lot of land subject to registration of land category in the cadastral record under the Cadastral Act) or buildings (including the facilities and structures annexed to such buildings);

Article 96 (Transfer Price)

(1) The transfer value of assets as prescribed in Article 94 (1) 1 and 2 shall be based on the standard market price at the time of the transfer of the assets concerned: Provided, That where the assets concerned fall under any of the following subparagraphs, it shall be based on the actual transaction

6. Where the transferor reports the actual transaction price at the time of transfer and acquisition to the head of tax office having jurisdiction over the place of tax payment by the deadline for final return under Article 110 (1), together

Article 114 (Notification of Determination and Revision on Tax Base for Transfer Income and Amount of Tax)

(2) If any accumulated or error exists in the details reported by a person who has made a preliminary return under Article 105 or a person who has made a final return under Article 110, the chief of the district tax office or the director of the regional tax office having jurisdiction over the place

(4) Where the standards for transfer income tax and the amount of tax are decided or revised under paragraphs (1) through (3), the chief of the district tax office having jurisdiction over the place of tax payment or the director of a regional tax office shall follow the values under Articles 96

(5) In applying the provisions of paragraph (4), in case where the transfer price or acquisition price is based on the actual transaction price, and where it is impossible to recognize or confirm the actual transaction price at the time of transfer or acquisition of the relevant assets by the books or other documentary evidence due to the causes as determined by the Presidential Decree, the transfer price or acquisition price may be determined or corrected by the estimated survey based on the transaction example amount, appraisal price, conversion price (referring to the acquisition price converted from the actual transaction price, purchase price, transfer price or appraisal price by

(1) The former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 18705 of Feb. 19, 2005)

Article 176-2 (Estimated Decision and Revision)

(1) The term “grounds prescribed by the Presidential Decree” in Article 114 (5) of the Act means the case falling under each of the following subparagraphs:

1. Where there are no books, sales contracts, receipts, and other evidential documents necessary to confirm the actual transaction price at the time of transfer or acquisition, or important parts are incomplete;

2. Where the details of books, sales contracts, receipts and other documentary evidence are obviously false in light of the appraisal prices, etc. appraised by an appraisal corporation under the Act on the Public Announcement of Land Prices and Evaluation of Land, etc. (hereafter referred to as "appraisal corporation" in this Article);

(3) In case where the transfer value or acquisition value is determined or revised by estimation under Article 114 (5) of the Act, it shall be the value calculated by applying the method falling under each of the following subparagraphs in sequential order: Provided, That in case where the transaction example under subparagraph 1 or the appraisal value under subparagraph 2 is deemed to be objectively unreasonable from any person in a special relationship under Article 98 (1), the same shall not

1. In case where there are transaction examples of assets bearing the identity or similarity with the relevant assets (excluding stocks of stock-listed corporations or Association-registered corporations) within three months before and after the date of transfer or acquisition respectively, such value;

2. Where there exist the appraisal values which are appraised by two or more certified public appraisal corporations on the relevant assets (excluding stocks, etc.) within three months before and after the date of transfer or acquisition respectively, and deemed to bear credibility (limited to those whose standard date of appraisal is within three months before and after the date of transfer or acquisition respectively), the average value of such appraisal

3. Acquisition price converted under paragraph (2); and

4. The end of the standard market price.