실지거래가액을 확인할 수 없는 경우에 해당하여 기준시가로 양도가액 산정한 것은 적법함[국승]
Seoul High Court 201Nu37659 (29 December 2012)
early 2010 Heavy2174 ( December 13, 2010)
If the actual transaction price cannot be confirmed, it is legitimate to calculate the transfer price based on the standard market price.
(2) It is difficult to deem that a sales contract is reliable in light of the following: (a) the sales contract submitted at the time of the report is not accompanied by a special agreement; (b) the special agreement is asserted and presented; (c) the acquisition value of the financial statements of the purchasing company is written differently from the sales price in the contract; and (d) there is no mentioning about the high-
Article 96 of the Income Tax Act
2012du7707 Revocation of disposition of revocation of capital gains tax correction notice
XX
Head of the Pakistan Tax Office
Seoul High Court Decision 2011Nu37659 Decided February 29, 2012
September 27, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The grounds of appeal are examined.
The court below acknowledged facts based on the adopted evidence, and found that the transfer value of the land of this case constitutes a case where the actual transaction value cannot be confirmed, and held that the disposition of this case is legitimate by calculating the transfer value based on the standard market price pursuant to Article 114 (7) of the former Income Tax Act (amended by Act No. 9270 of Dec. 26, 2008). In light of the relevant provisions, legal principles and records, the court below's fact-finding and judgment are just, and there is no error in the misapprehension of legal principles as to transfer value or the violation of the rules of evidence
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.