Whether the taxation disposition constitutes grounds for revocation after the period of final return expires

Even if there is a fact that the transfer margin and the amount of tax are determined within one month from the time of report on the expected return on the profits accruing from the transfer, and the tax assessment is made after the expiration of the period for the final return on the transfer, the said reason alone

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

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

The Plaintiff’s transfer value of KRW 1 through 4 (each copy of the register), KRW 1-1-2 (Transfer Income Decision) and KRW 2-1-2 (Transfer Income Determination Document) of No. 1-7, KRW 2-2 (Transfer Income Tax Data), and KRW 1-7 (Transfer Income Tax Data), KRW 70, KRW 80, KRW 70, KRW 80, KRW 70, KRW 270, KRW 80, KRW 80, KRW 1-7, KRW 80, KRW 40, KRW 70, KRW 80, KRW 70, KRW 80, KRW 70, KRW 80, KRW 80, KRW 40, KRW 70, KRW 80, KRW 80, KRW 1-7, KRW 80, KRW 40, KRW 80, KRW 80, KRW 80, KRW 270, KRW 70, KRW 871, KRW 197, KRW 786.7.

In regard to the defendant's assertion that the tax disposition of this case is legitimate on the grounds of the above taxation grounds and the related Acts and subordinate statutes, first, since the plaintiff is unable to verify the actual acquisition value in determining the transfer gains of this case, the transfer value shall be based on the above real transfer value, and the acquisition value shall be determined based on the standard market price according to the conversion method provided in Article 115 (1) 1 (c) of the above Enforcement Decree, although the defendant made the tax disposition of this case with the purchase price under the sales contract at the time of the false acquisition discovered after the expiration of the tax base final return period, and second, according to the provisions of Articles 99 and 94 of the Income Tax Act, Articles 146 (1) and 142 (3) of the above Enforcement Decree, the head of tax office having jurisdiction over the domicile shall determine the transfer gains and the tax amount with respect to the person who made the transfer gains of this case within one month from the date of the report, the defendant has to make the final return of the transfer gains and the tax amount within 30.

Therefore, according to the above-mentioned provision of Article 23 (4), Article 45 (1) and subparagraph 1 of the Income Tax Act, the transfer value and acquisition value which form the basis for gains on transfer of assets shall be based on the standard market price only on exceptional cases prescribed by the Presidential Decree, and Article 170 (4) of the Enforcement Decree of the Income Tax Act is exceptionally confirmed based on the transaction price. 2. Where the transaction price at the time of transfer or acquisition is confirmed based on the above-mentioned provision of subparagraph 7 of the same Article, it shall not be based on the actual transaction price at the time of transfer; 3. Where the actual transaction price at the time of transfer or acquisition can be confirmed based on the above-mentioned provision of subparagraph 9 of the Enforcement Decree, regardless of the actual transaction price determined by the Commissioner of the National Tax Service, it shall not be based on the actual transaction price at the time of transfer or acquisition at the time of 10,000 won; and 170 (1) of the Enforcement Decree of the Income Tax Act shall be determined based on the standard market price at the same time of transfer price.

Therefore, the plaintiff's claim of this case seeking the revocation of the objection on the ground that the taxation disposition of this case was unlawful is without merit, and it is dismissed, and the costs of lawsuit are assessed against the plaintiff who has lost.