[양도소득세등부과처분취소][공1990.5.15.(872),995]
The case holding that the calculation of gains on transfer shall be based on the standard market price under the Local Tax Act, since the acquisition and transfer of land have been made before the Commissioner of the National Tax Service makes a public announcement of
On May 28, 1976, when the plaintiff, who is a land transferor, paid the tax amount by calculating gains on transfer based on the standard market price under the Local Tax Act, when the plaintiff, who is the tax authority, paid the gains on transfer and the transfer value to the defendant. If the land was publicly notified by the Commissioner of the National Tax Service on March 8, 1983, and it is impossible to confirm the actual transaction price at the time of transfer and acquisition, the standard market price for calculating gains on transfer cannot be deemed as the standard market price at the time of acquisition under Article 115 (3) of the Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 12154 of May 8, 1987) and Article 115 (1) 1 (b) of the same Act.
Article 23, Article 45(1)1, Article 60 of the Income Tax Act, Article 115(3) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 12154 of May 8, 1987), and Article 115(1)1(b) of the same Act;
Maximum territorial chart
The director of the tax office.
Seoul High Court Decision 88Gu5312 delivered on June 30, 1988
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal by the defendant litigant are examined.
According to the reasoning of the judgment of the court below, when the plaintiff transferred the site in this case on May 3, 1976 to the defendant on April 28, 1981 and transferred the land in this case on April 28, 1981, the court below acknowledged that the acquisition and transfer value should be calculated on the basis of the taxation standard market price under the Local Tax Act, and reported and paid the tax amount. The land in this case was publicly notified by the Commissioner of the National Tax Service as a specific area, and that the transfer and transfer price at the time of acquisition cannot be confirmed. In this case, in determining the standard market price for calculating the transfer margin, the determination by the court below is correct in light of the legal principles under Article 115 (3) 1 (a) of the Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 12154 of May 8, 1987) and Article 115 (1) 1 (b) of the same Act, and Article 115 (1) 1 (b) of the same Act should be converted to the standard market price under the Local Tax Act.
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.
Justices Lee Chang-chul (Presiding Justice)