2013 middle 3815

In calculating capital gains tax on income accruing from the transfer of the right to purchase the housing site for migrants, the right is acquired at the time of confirmation and determination of the person subject to relocation measures.

In calculating capital gains tax on the gains accruing from the transfer of the right to purchase a housing site by the migrants granted by the housing site creation business entity, the person first granted the right to purchase the housing site shall acquire the right at the time of confirmation and determination of the person subject to relocation

2014Gudan219 Revocation of Disposition of Imposition of Capital Gains Tax, etc.

Economic Zone

V Head of tax office

oly 2014.15

2014.08.12

1. The plaintiff's claim is dismissed.

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

The Defendant revoked the disposition of imposition of capital gains tax OOOO on June 1, 2013 by the Plaintiff.

(c)

1. Details of the disposition;

A. On February 12, 2007, the Plaintiff transferred to Nonparty A the right to acquire 13BL-7LT commercial area (hereinafter “instant right to sell”) an O-dong O-O-O-O-O-O-O-O-O-O-O-O-O-transfer income tax on July 24, 2006, with the transfer value OOO-O-O-O-O-O-O-O-O-O-O-O-transfer income tax as of July 24, 2006.

B. On June 1, 2013, the Defendant confirmed that the actual transfer value is an OOO won, and imposed an additional payment of the transfer income tax for the transfer income tax for the year 2007 (including the OOO won of penalty tax for failure to report and the OO won of penalty tax for failure to report) upon the Plaintiff (hereinafter “instant disposition”).

C. The Plaintiff appealed and filed a petition for an inquiry with the Tax Tribunal, but was dismissed on December 2, 2013.

[Reasons for Recognition] Class A, Nos. 9, 10, and No. 1

2. Whether the disposition is lawful;

A. The plaintiff's assertion

The acquisition value should be calculated by reflecting the sale price according to the sales contract and the appraisal value of the housing construction among the buyers, and the time of acquisition of the Plaintiff’s right to sell this case shall also be deemed October 22, 2002, which is the date of delivery of the guidance on living countermeasures of the Housing Corporation. Nonparty 1CC should recognize the amount of OOOO of the sales contract paid to the Cooperative and the amount of compensation for losses paid to the Housing Corporation as necessary expenses.

B. Determination

(1) In the calculation of capital gains tax on the income accrued from the transfer of the right to sell a migrants’s housing site by a housing site development project operator, the person first granted the right to sell the housing site at the time of confirmation and determination of the person subject to the relocation measures, and such right is granted as a part of living compensation separate from the transfer price of the housing, etc. provided for the pertinent public project, and thus the acquisition price for such right cannot be deemed to have been paid. Even if a sales contract was concluded and the payment was made for a specific housing site with the person subject to the said housing site development project based on the right to sell the housing site, such a purchase price is not included in the acquisition price of the right to sell the migrants’s housing site, barring special circumstances (see, e.g., Supreme Court Decision 9

(2) As to the instant case, the sales price is calculated only by the so-called premium in calculating the tax base of capital gains tax, since the transfer price is calculated by calculating the tax base of capital gains tax, the total sales price between the BB union and AA is OO (=OOO's + OO's premium + O's premium) and the amount paid to the Plaintiff out of the OO's premium cannot be calculated as the acquisition price or necessary expenses in calculating the capital gains from the transfer of the instant sales price (the Plaintiff's own purchase price, i.e., the initial transfer price, the O's transfer price, and the acquisition price and necessary expenses, when reporting and paying capital gains tax with the O's total amount as the 2,5,66, and 11, respectively, cannot be seen as the acquisition price and necessary expenses of the instant lawsuit by being notified to the OO's business owner and the Plaintiff's business owner's business owner's claim for compensation for losses after being notified to the 206th of each of the instant sales price.

(3) Therefore, the Defendant’s disposition of this case is lawful, and there is no error as alleged by the Plaintiff.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.