Case Number of the immediately preceding lawsuit
Daejeon District Court 2007Guhap4966 ( October 01, 2008)
Case Number of the previous trial
National High Court 2007 Jeon1896 (Law No. 17, 2007)
Title
The legitimacy of the assertion that the conversion acquisition value should be applied as land was divided.
Summary
Unless there are special circumstances, the acquisition price of each of the lands of this case shall be calculated in proportion to the area of each land in proportion to the area of each land, inasmuch as there is sufficient evidence to prove the sale price of each land before subdivision.
The decision
The contents of the decision shall be the same as attached.
Related statutes
Article 96 of the Income Tax Act
Article 97 of the Income Tax Act
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
1. Purport of claim
The Defendant’s imposition of capital gains tax of KRW 148,092,100 for the year 2003 against the Plaintiff on December 5, 2006 and the imposition of capital gains tax of KRW 200,957,06 for the year 2006 is revoked.
2. Purport of appeal
The part against the plaintiff falling under the amount to be revoked under the judgment of the court of first instance shall be revoked. The defendant's imposition of capital gains tax of 148,092,100 won for the plaintiff on December 5, 2006 and the imposition of capital gains tax of 200,957,060 won for the transfer income tax of 200,957,000 won for the transfer income tax of 2006 shall be revoked.
Reasons
The reasons for this decision are as follows: (a) the sale of each sale of the 2nd 7th , 9th , and 11th , and (b) the 4th 19th , in accordance with the same conduct; and (c) the following contents are inserted between the 7th 7th and 12th , and (d) the relevant Acts and subordinate statutes are as shown in the attached Form.
【Supplementary Part】
[This is the same as that of the standard market price at the time of acquisition pursuant to Article 10(2) and (3) of the former Income Tax Act (the same as specified in the relevant Acts and subordinate statutes; hereinafter the same shall apply); Article 166(4) of the Enforcement Decree of the same Act; Article 48-2(4)1 of the Enforcement Decree of the Value-Adde
Therefore, the judgment of the court of first instance which rejected the plaintiff's claim is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.