early 2013 Middle 4570 (2.04)

In the case of a resident who is an unincorporated organization, the fact that the resident alone constitutes one household.

The meaning of a household, which is a premise for the heavy tax rate prescribed in the Income Tax Act, is that, in the case of a natural person, a household shall be composed of one household together with the spouse and the family members who live together at the same address or same place of residence. In the case of an unincorporated organization, a household shall be composed of a resident alone.

Article 104 of the Income Tax Act shall apply to transfer income tax rates.

2014Gudan5284 Revocation of Disposition of Imposing capital gains tax

IsaA

〇〇세무서장

March 3, 2015

March 31, 2015

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

The Defendant’s disposition of imposing capital gains tax of KRW 00,000,000 (including additional tax) for the Plaintiff on October 0, 2000 shall be revoked.

1. Details of the disposition;

가. 원고는 〇〇장로회 〇〇〇〇 교회(이하 '〇〇〇〇 교회'라 한다)의 목사로서

0000. 0.경 원고 소유로 등기된 서울 〇〇구 〇〇동 00번지 소재 다세대빌라 2층 나호(이하 '이 사건 주택'이라 한다)를 타에 양도하였다.

B. On October 00, 000, the Plaintiff filed a preliminary return on the tax base of capital gains in relation to the above transfer, and the transfer value shall be KRW 00,000,000, which is the actual transaction value, and the acquisition value shall be KRW 00,000,000, which is the conversion value on the ground that the actual acquisition value cannot be confirmed, respectively, but the Plaintiff filed a return by applying the tax rate of KRW 0,000,000, which is the conversion value. Accordingly, the amount equivalent to KRW 0,000,000, which is the capital gains tax under the above report, was voluntarily paid around that time.

C. On October 0, 000, the Defendant, rather than KRW 00,000,00, which is the conversion value of the building of this case reported by the Plaintiff, did not amount to KRW 00,000,000, which is the conversion value of the building of this case. The tax refund, the owner of the building of this case, transferred the said house to the Plaintiff and reported the transfer value of the said house at KRW 00,000,000, which is the transfer value, shall be deemed as a multi-household, and upon applying the tax rate of KRW 60,00,000 (including additional tax of KRW 0,000,00) for the transfer income calculated accordingly, notified the Plaintiff of the rectification and correction of

(hereinafter referred to as "disposition of this case")

D. The plaintiff, who is dissatisfied with the above disposition, filed an appeal with the Tax Tribunal on October 0, 000 after filing an objection on October 00, 000, but was dismissed on October 0, 000.

[Reasons for Recognition] Unsatisfy, entry in Eul's Evidence 1 to 6 (including each number in the case of additional number), all the arguments.

2. Whether the disposition is lawful;

A. The plaintiff's assertion

이 사건 주택은 실제로는 〇〇〇〇 교회의 자금으로 취득하여 원고의 명의로 해둔

It is a church's property.In accordance with the Income Tax Act, when a single-household owner transfers a house, he is subject to heavy taxation, but the church, which is a religious organization, cannot form a "one household", so even if the church owns a multi-household, it is not a "multi-household house owner", which is not subject to heavy taxation.

(b) Related statutes;

The entry in the attached Form is as specified in the relevant statutes.

C. Determination

(1) As to whether the Plaintiff’s person liable to pay is: corresponding

앞서 본 각 증거에 의하면, 〇〇〇〇 교회의 대표인 원고와 위 교회의 장로 5인이

After deciding to purchase the instant house for the purpose of using it as a trading company’s company house, it can be seen that it has been acquired in the Plaintiff’s name.

그러나 한편, (원고가 아닌) 〇〇〇〇 교회의 자금으로 이 사건 주택의 취득자금을

마련하였다는 점 내지 이 사건 주택의 처분대금을 〇〇〇〇 교회의 소유로 하였다는 점 등 실질과세의 원칙상 원고가 아닌 〇〇〇〇 교회가 양도소득세의 납부의무자라는 점에 대하여서는, 이를 인정할 객관적인 증거가 없다.

(2) 원고(내지 〇〇〇〇 교회)에 대한 중과세율 부과 가능 여부에 관하여: 가능함

However, the plaintiff is not a church but a plaintiff's duty of taxation.

그다지 다투지 아니하면서도 이 사건 주택이 〇〇〇〇 교회의 재산임을 전제로 하여 교회(내지 원고)에 대해 1세대 다주택자 중과세율을 적용하는 것은 부당하다고 주장하므로, 이하에서는 예비적으로, 〇〇〇〇 교회가 양도당시 이 사건 주택 내지 기타 주택의 보유자라고 가정할 경우 〇〇〇〇 교회에 대하여 중과세율을 적용할 수 있는지 여부에 관하여 본다.

〇〇〇〇 교회가 국세기본법 제13조상의 '법인으로 보는 단체'에 해당하지 않아 소

득세법 제1조 제3항, 제1항 제1호에 따라 양도소득세 등 소득세의 납부의무가 있는 '거주자'임에는 당사자 사이에 별다른 다툼이 없고, 다만, 원고는, 〇〇〇〇 교회는 중과세율의 전제가 되는 '1세대'를 구성할 수 있는 거주자가 아니므로 〇〇〇〇 교회에 대하여 1세대 다주택자에 대한 중과세를 할 수 없다고 주장한다.

A resident who is liable to pay various income tax under the Income Tax Act shall be a natural resident and a legal entity

Article 1(1) and (3) of the Income Tax Act (Article 1(3) of the Income Tax Act), which is an unincorporated organization (excluding an organization deemed a corporation under the Framework Act on National Taxes). On the other hand, in consideration of the fact that the heavy taxation provisions on multi-family housing owners are not an end-user according to the purpose of residence, it is necessary to absorb profits from real estate speculation into taxes to promote tax equity and block

Considering the purpose of legislation of such heavy taxation regulations, Article 104 (1) 2-3 of the Income Tax Act

The meaning of "one household", which is the premise for the heavy tax rate prescribed in the letter, is to form a "one household" with a spouse and a family member living together with the same address or residence as that of a natural person (see Article 154 of the Enforcement Decree of the Income Tax Act), and in the case of a resident who is an unincorporated organization, a "one household" with a resident alone. Thus, even in the case of a resident who owns a multi-family house, it is judged that a heavy tax may be imposed in accordance with the above heavy tax provision if he owns a multi-family house, and the plaintiff's assertion on the other premise is without merit.

3. Conclusion

The plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.