Whether the amount entered in the certificate of approval can be seen as the acquisition price of land

No amount entered in the stamp contract shall be deemed the actual transaction price.

2015Gudan10060 Revocation of Disposition of Imposing capital gains tax

aa

O Head of tax office

on 19, 2015

on October 10, 2015

1. Transfer income tax (including additional tax) on May 7, 2014 that the Defendant transferred to the Plaintiff on May 7, 2014

The imposition of KRW 136,848,188 shall be revoked.

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

Cheong-gu Office

The same shall apply to the order.

1. Details of the disposition;

A. On May 13, 2002, the Plaintiff acquired a lot of 212 square meters located in OOO-dong OO-dong, 2002 (hereinafter referred to as “previous land before land substitution”) (former owner: BB), and land before land substitution under a land readjustment project by a land readjustment project.

Land substitution on June 29, 2002 with an OO-dong 244.1 square meter (hereinafter referred to as "the instant land") located in O-dong, O-dong on June 29, 2002

The registration was made on July 16, 2002.

B. On October 19, 2002, the Plaintiff is a building on the land of this case (hereinafter referred to as "the building of this case")

In addition to the land of this case, registration of preservation of ownership has been completed.

C. On May 2003, the Plaintiff transferred the instant real estate in KRW 780 million to cC.

D. The Plaintiff: (i) KRW 30 million; and (ii) KRW 263,818,148,000; and (iii) KRW 263,818;

Tax base of transfer income for a building 85 million won + 178,818,148 won of the building of this case)

25,432,482 preliminary returns, and the amount of tax paid and paid at KRW 3,67,846 of the calculated tax amount.

3,310,061 won remaining after deducting 367,785 won (=3,677,846 won - 367,785 won) was voluntarily paid.

E. On May 7, 2014, the Defendant: (a) the transfer value of the instant real estate to the Plaintiff was KRW 780 million; (b)

After considering the acquisition value as KRW 263,818,148 and giving a notice of deduction of KRW 363,970,464 for the transfer income tax (including additional tax; hereinafter the same shall apply) for the year 2003, the transfer value of the instant real estate was KRW 78,000,000 (=307,302,444 won for the instant land + KRW 472,697,556 for the instant building + KRW 549,927,185 for the acquisition value (= KRW 85 million for the instant land + KRW 464,927,185 for the instant building) -27,122,276 won for the total determined tax amount shall be KRW 140,158,249 won (= KRW 3,0610 + KRW 363,97,284,2784,2786) for the Plaintiff’s revocation.

[Ground of recognition] Facts without dispute, Gap 4, 5, 7 evidence (including proof No. 5), Eul 2 and 3 evidence, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The acquisition value of the land of this case is not KRW 85 million but KRW 320 million. Accordingly, this company shall be subject to this judgment.

The disposition is unlawful.

B. Determination

Eul evidence No. 1 shall be prepared between the plaintiff and BB with respect to the land prior to the land substitution as of March 19, 2002.

As a sales contract, the purchase price is KRW 85 million, and the approval seal is affixed on May 10, 2002. However, according to each of Gap evidence Nos. 4 and No. 9-1, the land prior to replotting is written.

On June 26, 2002, 1400,000 won with maximum debt amount and the theory of collateral security of the National Federation of Ocooperatives, OBC

The officially assessed individual land price prior to replotting was completed, 78,228,00 won (i.e., January 1, 2001; June 30, 2001; the date of the public notice) (i.e., 212 square meters x 369,00 won) 202 (date of January 1, 2002; June 29, 2002) 101,760,000 won (i.e., 212 square meters x 480,000 won) ; (ii) the officially assessed individual land price of the instant land was less than 203 years (as of the date of the public notice, January 1, 2003; and (iii) the officially assessed individual land price was less than 124,491,000 won x 3,500,000 won (as of the date of the public notice; and (iv) the officially assessed land price of this case was more than 3004,5000,0001 million won.

Rather, according to the statements in Gap evidence 1 to 5, evidence 8 (including each number of evidence Nos. 3, 5, and 8), each of the testimonys in witness Ddd and e, the plaintiff's discussions in this case from Dd and d and d.

the acquisition of the real estate in this case at KRW 320 million, and the acquisition value of the real estate in this case shall be determined by the court below.

786,927,185 won (=322,00,000 won in the instant land + 464,927,185 won in the instant building). As such, the tax base of transfer income for the year 2003 reverted to the Plaintiff is negative.

Therefore, the plaintiff's assertion is justified, and the disposition of this case is unlawful.

3. Conclusion

Then, the plaintiff's claim is reasonable, and it is decided as per Disposition by admitting it.

(c)