Whether the disposition of imposition of the transfer income tax is made where the transfer proceeds are donated to others

Transfer income, which is the object of taxation of transfer income tax, refers to the income generated from the transfer of land, buildings, etc., which is itself, and the existence or absence of transfer income depends on how to use them later. Therefore, even if the sale price of real estate was donated to another person, it is legitimate to impose transfer income tax on transfer margin.

Article 23 of the Income Tax Act

Plaintiff

Head of Southern District Tax Office

Seoul High Court Decision 82Gu506 delivered on May 30, 1983

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

According to the judgment of the court below, the court below found that the plaintiff transferred 273 square meters to the non-party land development corporation of Yeongdeungpo-gu Seoul ( Address omitted) on June 20, 1980, or that the non-party 382,200,00 won was sold to the non-party 382,20,000 won, which is the actual transaction price, and that the acquisition price is not 382,20,000 won, which is the actual transaction price, and it is not possible to investigate the actual transaction price. Thus, the court below's decision that the non-party 4 of this case's transfer income tax imposed on the non-party 4 of this case's transfer income tax by the non-party 7 of this case's transfer income tax under the proviso of Article 170 (1) of the Enforcement Decree of the Income Tax Act and Article 82-2 (2) of the Enforcement Rule of the same Act's acquisition price is 21,840,000 won, which is 7,0000 won or more.

All arguments are groundless.

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Shin Jong-young (Presiding Justice)