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조세심판원 조세심판 | 1989-09-04 | 국심1989서1039 | 양도
[Case Number]

National Trial 1989west1039 (1989.04)

[Items]

Transfer

[Types of Decision]

Dismissal

[Summary of Decision]

The key real estate is located in an area publicly notified by the Commissioner of the National Tax Service as a real estate speculation area, and the standard market price at the time of transfer shall be calculated according to the ratio method and there is no ratio of the specific area at the time of the acquisition to the specific area according to the standard market price table specified in the National Tax Service's "Standard Market Price Table", and the disposal agency shall calculate the transfer value and acquisition value

[Related Acts]

Article 115 of the Enforcement Decree of the Income Tax Act: Determination of Standard Market Price

【Disposition】

I dismiss the appeal.

【Reasoning】

1. Request;

The claimant was a person who has an address in the OOOOOOOOOOOOOO of Gangnam-gu Seoul Metropolitan Government and the claimant acquired 75.4.25 square meters 232.9 square meters from the site of the OOOOOOOO of Gangnam-gu Seoul Metropolitan Government and transferred 88.4.20 to the 88.20 square meters, the agency has determined the transfer value as a specific area at the time of the transfer of the land, and the acquisition value as the 18,965,260 capital gains tax for occasional 89.17, the claimant was determined as 18,965,260 capital gains tax for 89, and 3,793,060 capital gains tax for 3,79,060 capital gains tax for 89.

The claimant asserts that the transfer of the land at the time of the transfer without the ratio ratio method and only at the time of transfer should be taxed at the price determined by the standard market price of local tax, but the disposal without recognizing it is unreasonable.

2. Opinions of the Commissioner of the National Tax Service;

The claimant acquired the key real estate on April 25, 75 and transferred it to 88.4.20, but the key real estate is located in an area publicly notified by the Commissioner of the National Tax Service as real estate speculation area, and the standard market price at the time of transfer is calculated according to the rate method as it falls under a specific area and there is no rate of the specific area at the time of acquisition, so the acquisition price should be calculated by converting it according to the method of application of the standard market price specified in the "Standard Market Price Table of the National Tax Service".

3. Issues

In calculating the transfer margin, the transfer value is the multiple factor method, and the acquisition value is the conversion value and the propriety of the taxation disposition is judged respectively.

4. Hearing and determination

Article 23 (4) and Article 45 (1) of the Income Tax Act stipulate that the transfer and acquisition value shall be calculated based on the standard market price except as provided by the Presidential Decree. Article 60 of the Enforcement Decree of the same Act provides that the method of determining the standard market price shall be delegated to the Presidential Decree. Article 115 of the Enforcement Decree of the same Act provides that the land and buildings in a specific area provided by the Commissioner of the National Tax Service shall be assessed based on the standard market price at the time of the transfer of the real estate. Paragraph (3) is amended by Presidential Decree No. 12154, May 8, 887, the date of the transfer of the real estate by the claimant, and Article 56-5 (7) and (5) of the Enforcement Decree of the same Act provides that "if the property in a specific area is not the rate because it does not correspond to the specific area at the time of the transfer of the real estate, the value converted by the method determined by Ordinance of the Ministry of Finance and Economy shall be the standard market price at the time of the transfer."

Therefore, in calculating the transfer margin from the transfer of this case, the disposal agency should calculate the transfer value by the rate method, and it is reasonable to calculate the acquisition value by the conversion method, and all the acquisition and transfer values should be determined by the standard market price of taxation under the Local Tax Act.

Therefore, this case is decided as ordered under Article 81 and Article 65 (1) 2 of the Framework Act on National Taxes, since it is recognized that the petition for a trial is groundless as a result of the review.

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