[부동산투기억제세부과처분취소][집21(2)행,012]
Whether the reserved land for replotting constitutes the basis for calculating the standard amount at the market price at the transfer price under Article 9 of the Act on Special Measures for the Control of Real Estate Speculative Measures before transferring the previous land.
Where a land to be reserved has been designated prior to the transfer of previous land, the standard amount for the transfer price of the land, which is the basis for calculating the tax base of the real estate speculation suppression tax, which is taxed on gains from the transfer of land, shall be assessed on the basis of the land reserved for replotting, which has
Article 9 of the Act on Special Measures for the Control of Real Estate Speculative Action, Article 21 of the Enforcement Decree of the Act on Special Measures for the Control of Real Estate Speculative Action
[Judgment of the court below]
Attorney Shin Young-chul et al., Counsel for the defendant-appellant
Seoul High Court Decision 71Gu1 delivered on May 16, 1972
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
The defendant-appellant's ground of appeal is examined as follows.
The facts acknowledged by the court below are as follows; since the plaintiff sold 1,38 square meters to another person on October 30, 1969, which had been recently owned on December 5, 1961, 200 won, the standard amount of the transfer price of the above 1,38 square meters at the market price at 7,200 won (public notice by the National Tax Service) shall be assessed as 9,63,60 won (1,338 x 7,200 won) and the standard amount of the acquisition price at 9,00 won for the previous land substitution to the effect that the sale of the above 1,338 square meters at the market price at 1,00 won cannot be assessed as 8,00 won (public notice by the National Tax Service) per 6,00 won at the market price at 20,000 won, it is reasonable for the plaintiff to use and benefit from the previous land substitution at 9,500,000 won (3,000 won).
Justices Lee Young-young (Presiding Justice)