If the acquisition value of the transferred real estate is not verified, the method of estimated investigation shall be applied.

The amount claimed as the acquisition value of real estate is not confirmed as the actual transaction value, and there is no data to recognize transaction example or appraisal value at the time of acquisition, so it is legitimate to calculate the transfer margin by making

The contents of the decision shall be the same as attached.

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

The Defendant’s disposition of imposition of KRW 88,979,670 on July 8, 2009 against the Plaintiff was revoked.

1. Circumstances of the disposition;

A. On October 19, 1995, the Plaintiff acquiredCC 854-18 1,470 square meters (hereinafter “the instant real estate”) in Do-gun, Incheon, Incheon, and transferred the instant real estate on January 14, 2008.

B. Around that time, the Plaintiff filed a preliminary return on the tax base of capital gains in relation to the transfer of the instant real estate, at the time of acquisition, reported and paid at KRW 133,00,000 as actual transaction value, and KRW 310,000 as actual transaction value at the time of transfer, which was calculated at KRW 75,792,780 as capital gains tax.

C. On July 8, 2009, the Defendant deemed that the actual transaction price at the time of acquiring the instant real estate falls under cases where it is impossible to confirm the actual transaction price at the time of acquiring the instant real estate, and issued the instant disposition imposing transfer income tax on the premise that the converted amount under Articles 97(1)1(b) and 114(7) of the Income Tax Act (amended by Act No. 8852, Feb. 29, 2008; hereafter the same shall apply) and Article 176-2(2)2 of the Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 8852, Feb. 29, 2008; hereinafter the same shall apply) is KRW 32,935,081 and calculated the converted amount under Article 88,979,670 won as the acquisition price of the instant real estate and corrected and notified the changed amount as the reverted portion in

[Ground of recognition] Facts without dispute, Gap 1, 3, 4, Gap 5-2, Gap 6, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The Plaintiff purchased at least 120,00,000 square meters (hereinafter referred to as “land before division”) in total of 20,000,000 square meters per square meter, CC-ri 854-12, 1982 (hereinafter referred to as “the land before division”) from SeoB before the division, without preparing a sales contract. On September 19, 1997, the instant land was divided from the land before division. For the convenience of voluntary report of capital gains tax, the Plaintiff purchased at least 450,00,000, the sum of the necessary expenses calculated at KRW 43,00,000,000, in proportion to the size of 90,000,000 as necessary expenses, and filed a sale contract at his discretion, and filed a return on the said amount as the actual acquisition price at the time of the transfer income tax to the Plaintiff’s acquisition price at KRW 13,00,000,000, not the actual acquisition price at the time of the instant land.

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

According to Articles 96(1), 97(1)1(a) and (b), and 114(7) of the Income Tax Act, in the calculation of gains on transfer of real estate, the actual transaction value is imposed in principle in the calculation of gains on transfer of real estate. In the case where the actual transaction value is verified, however, there is no evidentiary document such as the taxpayer’s account book on the acquisition value or where the actual transaction value is not recognized or confirmed because it is obvious that the actual transaction value is false, it shall not be the actual transaction amount reported by the taxpayer, and the acquisition value shall be

Therefore, as to whether the Plaintiff acquired the instant land from SeoB in KRW 133,00,00,00, the following facts are considered: (a) it is difficult to believe that the Plaintiff voluntarily entered the purchase price and subsequently forged the instant land; and (b) in light of the fact that the Plaintiff did not submit any objective data, such as the authentic contract, receipts, and financial data to support the said assertion, the Plaintiff’s testimony as stated in the evidence No. 7-1, No. 3, 4, 5, and No. 8-1, No. 2, 3, and No. 11, and No. 15, and the testimony as stated in the evidence No. 1, No. 11, No. 15, and No. 1, No. 15, are insufficient to acknowledge it, and there is no other evidence to acknowledge it otherwise.

Therefore, 133,00,000 won, which the Plaintiff claimed as the acquisition value of the real estate of this case, is not confirmed as the real transaction value, and there is no evidence to acknowledge the transaction example or appraisal value at the time of acquiring the real estate of this case. Thus, the instant disposition of taxation of this case, which is calculated by applying the conversion value under Articles 97(1)1(b) and 114(7) of the Income Tax Act and Article 176-2(2)2 of the Enforcement

3. Conclusion

Thus, the plaintiff's claim of this case is dismissed as it is without merit.