Whether the disposition of this case constitutes invalidation due to significant and apparent defects

In this case, even though the transfer income tax is imposed on the basis of the actual transaction price, it is difficult to deem that there is a significant and apparent defect to the extent that the disposition of this case becomes null and void.

Article 110 of the former Income Tax Act

1. The plaintiff's claim is dismissed.

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

Gohap shall pay to the Plaintiff 97,261,512 won with 5% interest per annum from April 10, 2003 to August 16, 2005, and 20% interest per annum from the next day to the day of full payment.

1. Basic facts

가. 원고는 1989. 11.경 ◯◯시 ◯구◯◯동 ◯◯번지, 같은 동 ◯◯번지(위 양 토지는 1991. 6.경 ◯◯번지로 합필등기되었다) 및 그 지상 건물(위 토지 및 건물을 이하 '이 사건 부동산'이라 한다)을 ◯◯◯로부터 매수하고 1996. 7.경 이 사건 부동산을 ◯◯◯에게 매도하여 1996. 8. 7. 소유권이전등기를 마쳐주었다.

나. 피고 산하의 ◯◯세무서장은 1997. 5. 16. 원고의 이 사건 부동산 양도와 관련하여 기준시가에 의하여 과세표준을 135,659,820원, 세액을 58,829,910원으로 결정하고 납부기한을 1997. 5. 31.로 하여 이를 원고에게 납부고지하였으며(이하 '이 사건 부과처분'이라 한다), 그 무렵 원고는 위 고지서를 수령하였다.

다. 원고가 위 양도소득세를 납부하지 않자 ◯◯세무서는 원고 소유의 ◯◯시 ◯◯◯구 ◯◯동 ◯◯번지 대지지분 25.131㎡와 같은 동 ◯◯번지 대지지분 22.795㎡를 압류하고 2003. 2. 19. 총 135,000,000원에 공매처분한 다음 이 중 104,128,400원을 원고의 체납세금(가산금, 중가산금 포함)에 충당하였다.

D. The relevant laws and regulations as of December 31, 1996, which were the end of the taxable period of capital gains tax due to the transfer of the Plaintiff’s real estate, are as follows.

◯ 구 소득세법 제94조(1996. 12. 30. 법률 제5191호로 개정되기 전의 것)양 도소득의 범위

The transfer income shall be the following incomes generated in the concerned year:

1. Income accruing from transferring buildings or land;

◯ 구 소득세법 제96조 양도가액

The transfer value shall be the following amounts:

1. In the case of assets referred to in subparagraphs 1, 2 and 5 of Article 94 (excluding the assets determined by Presidential Decree), the standard market price at the time of transfer of the assets concerned: Provided, That where determined by Presidential Decree in view of the kinds, holding period, scale of transactions, transaction methods, etc. of the assets concerned, it shall be based on

◯ 구 소득세법 제 97조 양도소득의 필요경비계산

(1) In calculating gains on transfer of a resident, necessary expenses to be deducted from the transfer value shall be as follows:

1. Acquisition value:

(a) In cases of assets under subparagraphs 1, 2 and 5 of Article 94 (excluding assets prescribed by Presidential Decree), the standard market price at the time of the acquisition of the relevant assets: Provided, That in cases prescribed by Presidential Decree in view of the kinds, holding period, scale of transactions, transaction methods, etc. of the relevant assets, it shall be based on the actual transaction price required for the acquisition

◯ 구 소득세법 제110조 양도소득세 과세표준확정신고

(1) Any resident having any transfer income amount in the current year shall make a return on the tax base of transfer income to the superintendent of the tax office having jurisdiction over the transfer income of the current year from May 1 to 31 of the year following the current

(2) The provisions of paragraph (1) shall also apply even when there is no tax base for the current year or there is a deficit

(3) The “final return on transfer income tax base” shall be made as referred to in paragraph (1).

◯ 구 소득세법 제114조양도소득과세표준과 세액의 결정ㆍ경정 및 통지

(1) The head of the district tax office or the director of the regional tax office having jurisdiction over the place of tax payment shall determine the tax base and tax amount of the transfer income tax by a resident’s report under Article 110: Provided, That where a resident fails to make the final return of transfer income tax or final return of transfer income

(2) If the director of a regional tax office or the director of a regional tax office having jurisdiction over the place of tax payment fails to determine the tax base and amount, or finds any omission or error after such determination, he shall investigate the tax base and

(3) The chief of the district tax office or the director of the regional tax office having jurisdiction over the place of tax payment shall notify in writing the resident concerned of the tax base, tax amount and other necessary matters which are determined under paragraph (1) from August 1 to August 16 each year under the conditions as prescribed by the Presidential Decree: Provided, That when he makes the determination or correction of

◯ 구 소득세법시행령(1996. 12. 31. 대통령령 제15191호 개정되기 전의 것)

Article 166 (Calculation of Gain on Transfer)

(4) "Cases prescribed by Presidential Decree in consideration of the type, holding period, scale, transaction method, etc. of the relevant assets" in the provisos to subparagraph 1 of Article 96 and Article 97 (1) 1 (a) of the Act means cases falling under any of the following subparagraphs:

3. Where the transferor makes a report on the actual transaction price at the time of transfer or acquisition by furnishing the evidential documents within the date of determination of tax base and tax amount of transfer income tax.

◯ 구 소득세법시행령 제177조양도소득세 과세표준과 세액의 통지

(1) The notice under Article 114 (3) of the Act shall be given in writing after entering the tax base, tax rate, amount of tax and other necessary matters in the notice for tax payment. In such cases, the purport of the determination shall be stated additionally.

(2) Paragraph (1) shall also apply where no payable tax exists.

[Ground of recognition] Facts without any dispute, Gap's evidence Nos. 1, 2, 3, 4, 10, 12, 13, 14, 19, 20, and Eul's evidence Nos. 1, 1, 2, and 1, 2, and 1, the fact-finding results with respect to the Korea Asset Management Corporation and the purport of the whole pleadings.

2. The assertion and judgment

A. The plaintiff's assertion

원고는 1997. 5. 말경 ◯◯세무서에 이 사건 부동산의 매수 및 매도시의 각 매매계약서 등을 첨부하여 실지거래가액(매수가격 300,000,000원, 매도가격 320,000,000원)에 따른 양도소득세과세표준확정신고를 하고, 당시 담당공무원인 ◯◯◯로부터 양도소득세가 3,879,598원으로 책정된 납부서를 교부받음으로써 양도소득세는 위 금액으로 이미 확정되었으므로 피고로서는 원고가 자진납부하여야 할 양도소득세액과 이에 대한 가산금 및 중가산금을 징수할 권한이 있을뿐, 기준시가에 의하여 산정되는 양도소득세를 다시 과세할 권한이 없음에도 ◯◯세무서 담당공무원의 과실로 원고의 위 확정신고가 접수처리되지 않은 상태에서 이 사건 부과처분을 한 것이므로 이는 중대하고 명백한 하자가 있는 행정처분으로서 당연 무효이다. 따라서, 피고가 원고 소유의 부동산을 공매처분하여 배분받은 체납세금(가산금, 중가산금 포함) 104,128,400원에서 원고가 납부하여야 할 양도소득세 등 합계액 6,866,888원(=양도소득세 3,879,598원 + 가산금 193,980 + 중가산금 2,793,310원)을 공제한 나머지 97,261,512원(=104,128,400원-6,866,888원)은 피고가 법률상 원인 없이 이익을 얻고 이로 인하여 그 만큼의 손해를 원고에게 가한 것이므로 이를 부당이득으로서 원고에게 반환하여야 한다.

B. Determination

(1) In order for an administrative disposition to be deemed null and void as a matter of course, the mere fact that there is an illegality in the disposition is insufficient, and the defect must be objectively clear (in appearance) as it seriously violates the important part of the law. Therefore, we examine whether there is a significant and apparent defect in the disposition of this case.

(2) 갑 제7, 11, 21, 22호증의 각 기재, 증인 ◯◯◯의 증언 및 변론 전체의 취지에 의하면, 원고가 1997. 5. 말경 이 사건 부동산의 양도와 관련하여 당시 남편이던 ◯◯◯을 통해 ◯◯세무서 담당공무원인 ◯◯◯에게 양도소득세 확정신고서를 제출하고 양도소득세 납부서를 교부받은 사실, 당시 ◯◯세무서 관계 공무원은 원고의 위 확정신고를 접수처리하지 않은 사실이 인정되고, 앞서 본 구 소득세법 제96조 제1호, 제97조 제1항 제1호 가목에 의하면, 토지 또는 건물의 경우 양도가액 또는 취득가액은 원칙적으로 당해 자산의 양도 또는 취득 당시의 기준시가에 의하되, 다만 대통령령이 정하는 경우에는 실지거래가액에 의하도록 규정하고 있으며, 이에 따라 구 소득세법시행령 제 166조 제4항 제3호에서는, 실지거래가액에 의할 수 있는 예외적 경우의 하나로서 '양도자가 양도소득세 과세표준 및 세액의 결정일 이내에 증빙서류를 갖추어 양도 당시 및 취득 당시의 실지거래가액을 납세지 관할세무서장에게 신고하는 경우'를 들고 있다.

(3)On the other hand, according to Article 114 (1) and (3) of the former Income Tax Act and Article 177 (1) of the Enforcement Decree of the same Act, the transfer income tax at the time is determined by the tax authority to determine the tax base and tax amount as evidentiary materials and notify the taxpayer of the determination of the tax base and tax amount. In the case of the tax imposing method, the tax amount is not finalized by the taxpayer to determine the tax base and tax amount, but it is determined by the taxation authority to determine the tax base and tax amount by applying the relevant laws and regulations, and only by notifying the taxpayer of the tax base and tax amount, the tax claim is specifically determined by determining the tax base and tax amount and the tax amount reported by the taxpayer shall not be effective

(4) Therefore, even if there is a defect of capital gains tax imposed on the standard market price even though the Plaintiff’s final return on the final return on the tax base of capital gains tax was received by voluntary payment, and in this case, it is exceptionally required to impose capital gains tax based on the actual transaction price, such circumstance alone is insufficient to view that there is a significant and apparent defect to the effect that the instant disposition taken by the tax authority against the legitimate subject of imposition and the taxpayer should be invalidated, regardless of the fact that the cause of revocation exists.

3. Conclusion

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