Whether the taxation disposition, which was made by conversion method, is legitimate

Since it is obvious that the transfer date of the land in this case is after the revision of the method of converting the acquisition value of a specific area, the amended provisions should be applied. Therefore, the above taxation conducted by the method of converting the standard market value of the land in this case according to the amended provisions is legitimate

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

1. The plaintiff's claim is dismissed. 2. The costs of lawsuit are assessed against the plaintiff.

1. 성립에 다툼이 없는 갑 제1호증(납세고지서), 갑 제2호증의 1(결정서), 2(심판결정통지), 을 제1호증(결정결의서)각 기재에 변론의 전취지를 보태어보면, 원고는 ㅇㅇ시 구 ㅇㅇ동 ㅇㅇ번지 대 883평방미터(이하 이 사건 토지라 한다)를 1978. 12. 30. 취득하여 보유하다가 1988. 11. 16. 소외 조ㅇㅇ에게 양도하였는 바, 이 사건 토지는 위 양도당시에는 국세청장이 정하는 특정지역 내에 소재하나 위 취득당시에는 특정지역에 해당하지 아니하였던 사실, 이에 피고는 1989. 5. 17. 이 사건 토지의 양도가액은 소득세법시행령 제115조제1항(가)목 소정의 배율방법으로 평가한 기준시가로 하고, 취득가액은 같은조 제3항(1987. 5. 8. 대통령령 제12154호로 개정되어 1989. 8. 1. 대통령령 제12767호로 개정되기 전의 것) 에 의한 환산방법으로 산정하여 그 양도차익을 결정하고 이에 따라 원고에 대하여 양도소득세 금67,712,780원 및 그 방위세 금13,542,550원을 부과고지함으로써 이 사건 과세처분에 이른 사실을 각 인정할 수 있고, 반증이 없다.

2. The defendant asserts that the above taxation disposition is legitimate in light of the above disposition reasons and related Acts and subordinate statutes, the plaintiff should determine the standard market price based on the standard market price under the Local Tax Act if the real estate concerned is located in a specific area at the time of its transfer, as well as at the time of its acquisition, and if it does not fall under a specific area at the time of its acquisition, the standard market price according to the standard market price under the Local Tax Act should be determined according to the amount of the tax assessment under the Local Tax Act, since the land in this case was located in a specific area at the time of its transfer, but it does not fall under a specific area at the time of its acquisition

Therefore, Article 60 of the Income Tax Act provides that the determination of the standard market price at the time of its acquisition shall be made under the conditions as prescribed by the Presidential Decree. Article 115 of the Enforcement Decree of the same Act provides that the value assessed by the rate method shall be the standard market price for the land and buildings prescribed by the Commissioner of the National Tax Service, and the value calculated by the standard market price under the Local Tax Act shall be the standard market price for the specific area [Article 1 (a) and (b)]] and paragraph (2) of the same Article (amended by the Ordinance of the Ministry of Finance and Economy before and after August 1, 1989) because the above method of calculating the standard market price at the time of its acquisition does not correspond to the above method of calculating the standard market price at the time of its acquisition, which is similar to the above method of calculating the standard market price at the time of its transfer under the Local Tax Act. Article 18 (3) of the Enforcement Decree provides that the value of the land at the time of its acquisition shall not be determined by the standard market price at the same time of its transfer.

3. Therefore, the plaintiff's claim of this case seeking revocation because the above taxation disposition was unlawful is without merit, and it is dismissed, and the costs of lawsuit are assessed against the plaintiff who has lost. It is so decided as per Disposition.