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(영문) 법인이 그 주주로부터 토지를 취득하였으나 착오로 그 취득가액을 법인장부상 과다 계상하였을 경우, 수정된 취득가액을 인정할 수 있는지 여부(기각)
조세심판원 조세심판 | 2007-02-28 | 2007-0213 | 지방
[Case Number]

2007-0213 (Law No. 28, 2007)

[Items]

acquisition

[Types of Decision]

Dismissal

[Summary of Decision]

Since it is unreasonable for the claimant to deny the reliability principle of corporate books only by reporting to the head of the competent tax office after receiving the notice of taxation after the tax investigation of the disposition agency, it is reasonable that the disposition agency has the value in the books at the time of registration of the land as the acquisition tax base.

[Related Acts]

Article 111 of the Local Tax Act [Tax Base] / Scope of the acquisition price of the head of the local tax

【Disposition】

The claimant's request for review shall be dismissed.

【Reasoning】

1. Summary of the original disposition;

On May 28, 2004, the disposition agency confirmed that the claimant obtained 17,167 square meters of land (hereinafter referred to as “instant land”) from shareholders outside 448-2 and seven parcels of land outside 17,167 square meters (hereinafter referred to as “the instant land”) on the same day as the purchase price (262,00,000 won) on the same day. However, on September 12, 2006, the disposition agency confirmed that the acquisition price of the instant land on the corporate books was 1,527,702,00 won, and the incidental expenses, such as introduction fees and survey fees, were 48,623,876 won, respectively, and confirmed that the above confirmation amount (1,576,325,876 won) minus the reported acquisition amount (1,314,325,876 won) as the tax base, and paid acquisition tax, etc. by applying the registration tax rate of 112 (1,3014,2519,2945

2. Purpose and reason of the request.

On May 28, 2004, the claimant acquired the land in this case at the same time and completed the registration of ownership transfer, but the price has not been paid up to now, as well as the land in this case was merely 261,571,730 won around the bath building, miscellaneous land and forest land and so on, and thus, the acquisition price is clear. However, although the above purchase price has been erroneously calculated on the corporate account books, the claimant tried to revise the tax base and tax amount of the tax in 2004, 2005 by appropriating the excess of KRW 1,527,702,00 on the corporate account books and filing a revised tax return with the competent tax office, but it was inevitable to revise the excess amount (1,527,702,000 won) as the actual acquisition price (262,00,000,000 won) as the tax base and tax amount of the tax in 206. However, the disposition agency did not consider all such circumstances and imposed the excessive excess amount as acquisition fee, etc.

3. Judgment of the Republic of Korea

The dispute over the request for review of this case is whether the revised acquisition value can be recognized in a case where the corporation acquired the land from the shareholder but erroneously appropriated the acquisition value in the corporate account book.

First of all, the provisions of related Acts and subordinate statutes stipulate that the tax base of acquisition tax under Article 111 (1) of the Local Tax Act shall be the price at the time of acquisition, and the acquisition price shall be proved by the things prescribed by Presidential Decree among the judgment or corporate accounting books under Article 111 (5) of the Local Tax Act shall be the actual acquisition price or the annual payment amount, notwithstanding the proviso of paragraph (2) and paragraph (3) of the same Article. In the case of onerous succession acquisition under Article 73 (1) of the Enforcement Decree of the same Act, it shall be the actual payment date of the outstanding balance and the acquisition under Article 111 (5) 1 through 4 of the Act. In the case of onerous succession acquisition under Article 111 (1) of the Enforcement Decree of the same Act, it shall be deemed that the acquisition tax shall be the date of registration if the registration is made before the date of acquisition under paragraphs (3) and (2) of the same Article.

The claimant established a legal entity on March 9, 200. 202 using 20,000 square meters for cooking development projects and public bath business and real estate sales business. On November 11, 2003, Gyeonggi-do ○○○○○ 49-3 square meters for forest land (150,000 square meters for 204) were 1,970 million won for the claimant’s shareholders and 20.3 square meters for 20,000 square meters for 26,000 won for 20,000,0000,000 26.3.6,000 square meters for 20,000 won for 20,000,0000 won for 20,000 won for 20,000,0000 won for 20,000 won for 20,0000 won for each of 26,000,0000 won for each of the instant land.

251 ○○○-448-2), 251 ○○-448-1 land, 495 ○○○○○, ○045, 0049-4 land, 1,645 〃 645 〃 1,645 〃 116,00449-7 map No. 149-22, 596 〃-37-3 forest land, 531 〃 2,800, 8037-23, 5,054 〃 230,37-24 forest land, 230, 4503, 23030-24 forest land, 2303, 4503,230

In light of the above legal principles, the claimant's actual acquisition value of the land at 0,000 won on the 2-6-6-6-6-6-6-7-7-7-7-7-7-7-7-7-7-7-7-7-7-7-7-7--7-7--7-7-7--7--7--7--7--7--7--7--7-----7---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Therefore, since the claimant's assertion is recognized as groundless, it is decided as ordered in accordance with Article 77 (1) of the Local Tax Act.

April 30, 2007

Secretary-General of the Ministry of Justice;

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