Whether the transfer margin can be calculated at the actual transaction price even after the statutory due date of return has been made.

If the final return on the tax base was not filed within the statutory period, even if evidentiary materials proving the real transaction were submitted after the statutory period, the disposition imposed on the basis of the standard market price is legitimate.

The contents of the decision shall be the same as attached.

1. The plaintiff's claim is dismissed. 2. The costs of lawsuit are assessed against the plaintiff.

1. 원고가 ㅇㅇ시 ㅇㅇ구 ㅇㅇ동 216대 207.9평방미터 및 위 지하층 지상2층건물(이하 이 사건 부동산이라 한다)을 1988. 7. 24. 취득하였다가 1989. 7. 12. 양도한 사실, 원고가 위 양도후 소득세법 제95조 및 제100조 소정의 기간내에 자산양도차익 예정신고나 과세표준확정신고를 하지 아니함에 피고가 이 사건 부동산의 취득 및 양도당시의 기준시가에 의하여 위 양도차익을 금39,679,685원으로 산정하고 그에 따라 원고에 대하여 청구취지 기재와 같은 부과처분을 한 사실은 당사자 사이에 다툼이 없다.

2. The Defendant asserts that the instant taxation disposition is lawful on the grounds of the above disposition grounds and applicable provisions of law. Accordingly, the Plaintiff asserts that the acquisition value of the instant real estate is KRW 162,00,000, and the transfer value is KRW 165,000,000 and the actual gains from transfer are KRW 3,000,000,000, the Defendant’s taxation disposition that calculated the transfer margin as above and made by the Defendant is unlawful.

Therefore, according to Article 23 (4) and Article 45 (1) 1 of the Income Tax Act (amended by Act No. 4281 of Dec. 31, 1990), the transfer and acquisition value of assets shall be the amount based on the standard market price at the time of transfer and acquisition, and in such cases as prescribed by the Presidential Decree, it shall be based on the actual transaction value of the assets. According to Article 170 (4) 3 of the Enforcement Decree of the same Act (amended by the Presidential Decree No. 13194 of Dec. 31, 1990), where it is possible to confirm the actual transaction value based on the evidential documents submitted by the transferor at the time of the return on the transfer of assets or the final return on the tax base, it shall be calculated based on

Therefore, the transfer margin should be determined according to the standard market price at the time of acquisition and transfer in accordance with the main sentence of Article 170 (1) of the Enforcement Decree of the same Act, if the actual transfer and acquisition value can be confirmed by the documentary evidence submitted by the transferor in the preliminary or final return on transfer margin of the property, as well as by the documentary evidence submitted by the transferor in the preliminary or final return on transfer margin of the property. However, if it is not so, the transfer margin should be determined according to the standard market price at the time of acquisition and transfer under the main sentence of Article 170 (1) of the same Act. The fact that the plaintiff did not make the interim return on transfer or the final return on transfer of the real property of this case within the statutory period is the plaintiff as seen above, and there is no evidence to prove that the plaintiff submitted the above documentary evidence within the above period (applicable only to the fact that some documentary evidence was delivered only after the disposition of this case was issued on December 13, 190). Thus, the disposition of this case is legitimate.

3. Accordingly, on the premise that the Defendant’s disposition of this case was unlawful, the Plaintiff’s claim of this case seeking revocation is without merit, and it is dismissed. It is so decided as per Disposition.