토지 취득가액이 불분명하다고 보아 기준시가에 의한 환산가액으로 과세한 처분은 적법함[국승]
Seoul Administrative Court 2013Gudan24474 ( October 30, 2014)
The disposition imposed on the conversion value based on the standard market price is legitimate, considering that the acquisition value of land is unclear.
(1) The disposition of this case, which was imposed on the conversion price based on the standard market price, is lawful, on the grounds that the acquisition price of the Plaintiff’s assertion is unclear, solely on the documents submitted by the Plaintiff, because it is difficult to recognize the acquisition price
Article 114 of the Income Tax Act
Seoul High Court-2014-Nu-51045
Kim 00
Head of the District Tax Office
Seoul Administrative Court Decision 2013Gudan24474 decided April 30, 2014
Mar. 31, 2015
April 21, 2015
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance is revoked, and the transfer income tax for the year 2012 reverted to the Plaintiff on July 1, 200*
*********,***** out of the disposition of imposition of******,*****.
1. Quotation of judgment of the first instance;
The court's explanation on the instant case is subject to changes or additions as follows.
Article 8(2) of the Administrative Litigation Act, Article 8(2) of the Civil Procedure Act
420 shall be quoted as it is by the main sentence of Article 420.