증빙없이 실지거래가액으로 신고한 것에 대하여 기준시가로 결정한 처분의 당부[국승]
Chuncheon District Court Gangseo Branch Branch2007Guhap567 (Law No. 8.03, 2008)
Review Transfer 2007-0015 (Law No. 31, 2007)
Any disposition that is determined as the standard market price for those reported at the actual transaction price without evidence is legitimate.
If the transfer margin is reported on the basis of the actual transaction price without any documentary evidence on the actual transfer and acquisition value, the transfer margin shall be determined on the basis of the standard market price, and if the transfer income tax is calculated on the basis of the standard market price, the expenses other
The contents of the decision shall be the same as attached.
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's imposition of capital gains tax of 136,137,530 won for the plaintiff on August 1, 2006 shall be revoked in excess of 18,691,744 won.
This Court's reasoning is the same as the entry of the decision of the court of first instance, and thus, citing this case in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.