Whether the necessary expenses to be deducted are appropriate in the calculation of gains on transfer.

If the transfer value and acquisition value are calculated on the basis of the standard market price, it is reasonable to impose the transfer income tax by deducting the amount equivalent to 7/100 of the registration tax base at the time of acquisition from the transfer

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.

1. 원고가 ㅇㅇ ㅇㅇ구 ㅇㅇ동 ㅇㅇ의 ㅇ 대지 1,248.5평방미터 중 125.42/2323 지분 및 위 지상3층 상가건물 내 지하층 1호 지하층 153.72평방미터 옥탑 2.15평방미터를 1981. 10. 6. 소외 이ㅇㅇ으로부터 취득하여 이를 보유하다가 1989. 4. 3. 소외 우ㅇㅇ에게 양도한 사실, 원고가 위 부동산을 양도하고서도 소득세법 제95조에 정한 자산양도차익의 예정신고를 하지 아니하자 피고는 위 부동산의 양도에 관하여 소득세법 제23조 제4항 본문, 제45조 제1항 제1호 본문의 규정에 따라 취득가액 및 양도가액을 기준시가로 계산하고 취득당시의 등록과세표준액에 7/100를 곱한 금액을 필요경비로 계산하여 이를 토대로 양도소득세 및 방위세를 별표 세액산출표 기재와 같이 산출하여 1990. 2. 1. 원고에 대하여 양도소득세 금23,003,710원 및 방위세 금4,600,740원을 각 부과처분한 사실은 당사자 사이에 다툼이 없다.

2. After acquiring the above real estate, the Plaintiff took 32,00,000 won in total to install the above building facilities, such as embankments, kitchens, irrigation rooms, toilets, septic tanks, irrigation tanks, standards, and various air conditioners, heating facilities, and electricity facilities. Since these expenses should be added to the necessary expenses to be deducted from the transfer value in calculating the transfer margin of the real estate as necessary expenses under Article 45 of the Income Tax Act, the Defendant asserts that it was unlawful for the Defendant to impose the instant tax disposition by adding only the amount calculated by adding only 7/100 to the registered tax base at the time of the acquisition of the above real estate to the necessary expenses.

Therefore, according to Article 45 (1) of the Income Tax Act (amended by Presidential Decree No. 1982, Dec. 21, 1982), the transfer income tax shall be calculated on the basis of the following: (a) the above equipment expenses, improvement expenses, and capital expenses prescribed by Presidential Decree (No. 2) shall be deducted from the transfer value; (b) the above equipment expenses, improvement expenses, and capital expenses prescribed by Presidential Decree shall be deducted from the transfer value; (c) however, pursuant to Article 94 (5) of the Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 1987, May 8, 1987), unlike Article 94 (5) of the former Enforcement Decree of the Income Tax Act, if the transfer income tax is calculated on the basis of the standard market price at the time of acquisition of real estate at the time of acquisition, the above amount calculated on the basis of the standard market price at the time of acquisition shall be calculated on the basis of Article 45 (1) 1 through 4 of the Enforcement Decree of the Income Tax Act.