This disposition is legitimate as evaluation criteria for the sale price of similar land within the evaluation base date.

In calculating the market price of the land of this case, the sale price of part of the previous land of this case corresponding to the date nearest to the donation date of the land of this case is legitimate.

Article 60 of the Inheritance Tax and Gift Tax Act

2018Guhap61629

The plaintiffs owned the previous land, and the plaintiffs were the children of the HighCC and their distribution.

Persons are the parties.

B. On November 4, 2014, the HighCC: (a) around November 4, 2014, as follows:

The original source of a J-area 16,350 square meters (hereinafter referred to as "land") under J-area 16,350 square meters;

The Plaintiffs, on November 14, 2014, donated each of the instant land by dividing 4,087 square meters into 4,087 square meters to high courts.

November 4, 2014, each transfer of shares on the ground of donation; 4,087.5

The registration has been completed.

C. On February 28, 2015, the Plaintiffs reported the gift tax base on the instant land to the Defendant.

(2) If the market price can not be confirmed within three months before or after the evaluation base date;

From the perspective of the former Inheritance Tax and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015); hereinafter the same shall apply.

The supplement stipulated in Articles 60(3) and 61(1)1 of the former Inheritance Tax and Gift Tax Act ("the Inheritance Tax and Gift Tax Act").

Pursuant to the reasonable assessment method, the market price of the land of this case is KRW 781,530,000 (=

The gift tax shall be assessed as 16,350 square meters ¡¿ 47,800 square meters (official land price per square meter) and each of the relevant gift tax shall be assessed

reported and paid.

D. Meanwhile, the Defendant: (a) on November 17, 2014, on the other hand, on the previous land of this case to the xD on November 17, 2014.

The land subject to comparison in this case, which is divided into B5 parts by the provisional partition, and specific 623.66 square meters (hereinafter referred to as the "land subject to comparison in this case").

10,000,000 won [176,378 won per square meter = 110,000,000 won per square meter = 110,000,000 ±623.66, and below:

After verifying the sale of Blin numerical value, hereinafter the same shall apply), the former Enforcement Decree of the Inheritance Tax and Gift Tax Act ( February 5, 2016) is confirmed.

Pursuant to Article 49(5) of the Act, the instant visa

It determined that KRW 176,378 per square meter per trade of the land subject to education was the market price of the instant land.

E. Thereafter, the Defendant: (a) on May 2, 2017, KRW 151,092,640 (including additional taxes) of gift tax on Plaintiff A with respect to May 2, 2017

A gift tax of KRW 156,659,410 (including a penalty tax) on Plaintiff HongA, and the gift tax on Plaintiff HongB

151,092,640 won (including additional tax) for gift tax of 160,075,270 won (including additional tax) for the plaintiff YCC

Each imposition and notification (hereinafter referred to as "each disposition of this case") was made.

F. The Plaintiffs are dissatisfied with each of the dispositions of this case and filed an appeal with the Tax Tribunal on July 26, 2017.

However, the Tax Tribunal dismissed the above appeal on November 30, 2017.

[Ground of recognition] Unsatisfy, Gap evidence 1, 2, Eul evidence 1 and 2 (if there is a tentative number, a tentative number)

Each entry, including section, hereinafter the same shall apply) and the purport of the whole

2. Whether each of the dispositions of this case is legitimate

A. Summary of the plaintiffs' assertion

Article 49 (5) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act shall apply to the market price of other assets.

In order to be recognized as a property, the area, location, use, issue, and standard market price of other property shall be the property.

land of this case is required to be identical or similar to that of this case, and the area of this case is

On the other hand, the comparable soil of this case is based on 16,350 square meters, and is in an irregular multi-presidential form.

the area is 623.66 square meters and more than the land in this case, as well as a square.

In addition, the land of this case is left side of the previous land of this case on the basis of the west south.

The land to be compared in this case is located in the boundary of the previous land. The central part of the previous land in this case

에 위치하고 있다. 더군다나 이 사건 토지는 경사도가 약 30〜50도에 이르는 급경사지

On the other hand, the land to be compared in this case is a perfect slope that has a gradient of about 10 degrees only;

As trees are planted thickly, it may be used for purposes other than forest land.

Although there is no land to be compared to this case, it is being used as fruit orchard, and the actual status of the land is agriculture.

J. In light of the above circumstances, the land in this case is subject to comparison with the land in this case and its surface.

Inasmuch as the volume, form, location, use, current status, etc. are entirely different, the comparable land of this case is subject to comparison.

Each of the instant cases based on the market price calculated based on transaction example

Since a disposition is unlawful, it must be revoked.

B. Relevant statutes

Attached Form 2 shall be as shown in attached Table 2.

C. Determination

1) Relevant statutory provisions

The main sentence of Article 60(1) of the former Inheritance Tax and Gift Tax Act shall be the value of the property on which the gift tax is levied.

subsection (2) of the same section provides that the market price under paragraph (1) shall be

person that is normally constituted if a transaction is made freely between many and unspecified persons;

The price determined and determined by Presidential Decree, such as the expropriation price, public sale price, appraisal price, etc.

D. Article 49 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 1983, Feb.

subsection (1) of this section shall be deemed to have been traded for the property during the period of three months before or after the date of donation.

subsection (1) provides that the transaction value shall be the market value, and Paragraph (5) of the same section provides that the transaction value shall be the market value.

(2) In applying subparagraph (3), the property and the area, location, use, items, and standard market price are the same or same;

Where there is a transaction of any similar property, the amount of such transaction shall be the amount under the former Inheritance Tax and Gift Tax Act.

Article 49 (2) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act provides that the market price shall be deemed to be the market price.

Where the value deemed the market price under paragraph (1) is at least two, the period before or after the evaluation base date;

The value corresponding to the nearest day shall be applied.

2) Facts recognized

A) On the premise that the instant previous land is divided into development activities, the HighCC is premised on the division of the previous land.

After drawing up the provisional partition map of this case, the A of this case among the previous land to many and unspecified persons

The separate and specific parts by the division were sold in each way.

B) In the previous land of this case, the part of the Dong boundary as follows is already the downtown area:

adjacent to the area developed by it, and the boundary between west, South and North Korea is adjacent to the forest area.

C) Within 3 months before and after the date of each donation of the instant land to the Plaintiffs by the HighCC

Detailed details of selling part of the previous land of this case to many unspecified persons are attached Form 1.

As indicated in the list, the sales amount of each land per area according to the instant provisional partition plan shall be as follows:

D. [Provided, That the sum of the area in C12 and G10 to Haf on October 18, 2014 and HaH on October 18, 2014

The sale of 1,325.66 square meters in total to KRW 155,00,000 (per 116,922 square meters per square meter), however, the following:

by selling together part C12, G10 with different location conditions, such as the same, subject matter of sale.

Since the purchase price is deemed to be separately determined in light of the increase in the area of the purchase price, the zone C

In calculating the sales price per square meter, this part of the sales price shall be excluded.

[Ground of Recognition] Unsatisfy, evidence pre-satisfy, and statements or images of Gap evidence Nos. 3 through 10;

The purport of all pleadings

3) Determination

Evidence and the whole purport of the pleading mentioned above, which can be acknowledged by the aforementioned facts and the whole purport

In full view of the following facts and circumstances, the sale and purchase of the comparable land of this case is the Plaintiff.

3 months from the donation date of the land of this case on the basis of the completion date of each share transfer registration;

Within the nearest date among the sales contracts for each part of the previous land of this case entered into

the land of this case and its location, use, items, and standard market price are identical or similar.

It is reasonable to deem that the sale price of land constitutes the sale price of land, and the sale price is an objective exchange value.

Since the transaction is deemed to be a normal transaction that reflects the transaction example of the comparable land of this case.

Based on the market price calculated on the land of this case, each disposition of this case is legitimate.

Therefore, it is reasonable to view that the Plaintiffs’ assertion is without merit.

(1) The HighCC shall divide the previous land of this case on the premise that development activities are performed.

The provisional partition map of this case is prepared, and the previous land A through A is subject to the provisional partition map of this case.

The provisional partition of this case between the J and many unspecified persons within each of the zones.

each transaction between the HighCC and many unspecified persons has been made. A transaction between the HighCC and many unspecified persons

I seem to have been friendly.

(2) Of the previous land of this case, a substitute lot of land by district according to the provisional partition map of this case shall be sold.

The value of each land is adjacent to or adjacent to the area already developed as the downtown area near the previous land of this case

The territory (B/C) of the Grown has been relatively higher than that of other zones, and the urban center area has been located;

Multil or surrounded by forests and fields, the area has been formed low, and the opposite side of the downtown area and the opposite side;

The areas (G, H, and I) adjacent to the forest in Southwest shall not be traded.

in light of the fact that the previous land of this case was classified and specified by the provisional partition plan of this case

The sales price of each part of the previous land of this case is the area and person already developed as the downtown area.

It seems to have the largest impact on whether or not it is a contact.

③ Average of the previous land of this case, the C Zone land adjacent to the land of this case

The sales price is KRW 174,528 per square meter, and it is reported to the market price of the instant land by the Plaintiffs.

47,800 won has been traded at a price greater than 47,800 won, which is the comparable soil of this case.

It may be deemed as similar to KRW 176,378 per square meter, which is the transaction value of the land. In addition, the Plaintiffs may be deemed as having been the same as the Plaintiffs.

4. 13. The 3,306 shares of 102,089 out of the plaintiffs' shares in the land of this case to the beneficiary.

The price of KRW 700,00,000 (211,736 won per square meter) was sold, which is the comparable soil of this case.

trading is made at a price higher than the transaction price.

④ The land in this case is the one that has already been developed as the downtown area among the previous land in this case.

The adjacent area, even though its form is not a square, has the form of a non-permanent multiple-type, not a square.

However, the land of this case is partitioned in a square manner as in the land of other areas.

In the case of B and C with the highest sales price as a substitute among the previous land of this case

It seems that there are many parts of the land and its form, and the land of this case is currently at present.

Although there is a difference between the land to be compared in this case and the gradient and the current status of use, such difference is the same.

The sole reason is that the location, use, and category are entirely different from the land to be compared in this case.

section 20.

3. Conclusion

Thus, each of the claims of the plaintiffs in this case is dismissed as it is without merit.

(2) The decision is delivered with the assent of all Justices.

the Republic of Korea, AA, and 3

BB Director of the Tax Office

July 18, 2018

September 5, 2018

1. Each of the plaintiffs' claims is dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Each disposition of imposition of gift tax of KRW 151,092,640 (including additional tax), gift tax of KRW 156,659,410 (including additional tax), gift tax of KRW 156,659,410 (including additional tax), gift tax of KRW 151,092,640 (including additional tax), gift tax of KRW 160,075,270 (including additional tax) against Plaintiff HongCC shall be revoked on May 2, 2017.

1. Details of the disposition;

A. At the time of designation as a development restriction zone, △△△-dong, 102,089m2 (hereinafter referred to as “△-dong”).