National High Court 1995 Jeon1645 ( October 13, 1995)
Where it is unclear that the date of liquidation of the balance is not clear due to the lack of evidential documents, a disposition imposing the transfer income tax by deeming the 90.12.8, the date of receipt of the registration, as the transfer date,
Article 27 of the Income Tax Act: Time of Transfer or Acquisition
I dismiss the appeal.
1. Summary of disposition;
The claimant acquired 49.1.24 square meters prior to OOO(hereinafter referred to as "land subject to dispute ①") from 49.1.24, and transferred it to another person on December 8, 909, at a place the same as OOOOOOO 113 square meters and 238 square meters (hereinafter referred to as "land subject to dispute ②) of OOOO 238 square meters.
The disposition agency decided and notified the claimant of the "95.18 on January 18, 195 by applying the standard market price by deeming that the land Class B was transferred in accordance with the copy of the register, the amount of capital gains tax of 33,042,930 won and the amount of 39,651,510 won in the same defense tax of 6,608,580 won.
The claimant appealed against this and filed a request for adjudication on March 15, 95.6.9
2. Opinions of the applicant and the Commissioner of the National Tax Service;
A. Claim assertion
The first issue ① land is actually transferred to the other OO in June 29, 82.6.29, but the transfer income tax following the transfer of the land at issue was imposed after the expiration of the exclusion period of imposition. Thus, the transfer income tax should be cancelled since the transfer of the land at issue was imposed after the expiration of the exclusion period of imposition.
(b) Opinions of the Commissioner of the National Tax Service;
Since the claimant receives and transfers the land (1) to the 78.5.8 main issue and land (2) to the 82.6.29 respectively, the exclusion period expires. However, this case is the opinion that there is no other error in the disposition imposing the transfer income tax by deeming the 90.12.8, which is the date of receipt of the registration, as the transfer date, in the case where there is no direct documentary evidence such as the real estate sales contract, and it is unclear that
3. Hearing and determination
(a) The dispute at issue ① ② The time when the time of the transfer of land is at issue, ②.
B. First, examining the relevant legal provisions
Article 27 of the Income Tax Act and Article 53 (1) 1 of the Enforcement Decree of the same Act stipulate that the transfer or acquisition time in calculating gains on transfer of assets shall be the date of liquidation of the price of the assets concerned, but if the date of liquidation is unclear, it shall be the date of the balance payment agreement stipulated in the sales contract, but if the date of the balance payment agreement is not confirmed or the period from the date of receipt of registration under the sales contract exceeds one month, it shall be the date of receipt of registration entered in the register, register
C. Next, examining at any time the time when the time of transfer of land is the key ① ②
The claimant presented the confirmation of the OO other than the claim, the transferee of the land ①, and argued that the land ① was transferred to the 78.5.8, the land ② and the land ② was transferred to the 82.6.29.
First, according to the copy of the register of the land B, the main issue ① ② land B has been transferred to the applicant for the registration of the transfer to the OO outside of the claim, and there is no special reason to delay the transfer for a long time.
Second, in light of the fact that the main issue ① is a real estate sales contract and an objective standard to prove the payment of the balance of the real estate sales contract and the real estate sales contract that prove that the land was transferred respectively in the court of the first instance under the 46830-3572 ( August 29, 95) at the court of the first instance, the settlement date of the balance due to the transfer of the land falls under the case where it is not clear.
In the same way, the time of transfer of the issue ① ② land will be 90.12, which is the date of receipt of registration in accordance with the provisions of the Income Tax Law in Time of Exhibition.
Therefore, this case's petition is without merit, so it is decided in accordance with the provision of Article 81 and Article 65 (1) 2 of the Framework Act on National Taxes.