The amount of debt among the amount of onerous donation shall not be deemed the actual transaction price.

In the calculation of gains on transfer, the actual transaction price, which is the basis for the calculation of gains on transfer, is not a general market price that reflects the objective exchange value, but an actual amount of agreement for the payment itself or at the time of the transaction. Therefore, it is difficult to view the amount of debt as the transaction price corresponding to the part to be deemed a transfer among the entire or donated assets in question as the transaction price itself

2005Guhap10409 Disposition of revocation of imposition of capital gains tax

Gyeong-gu

Donum Mack

개가지

1. All of the plaintiffs' claims are dismissed.

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

Cheong-gu Office

The Defendant’s imposition of KRW 61,415,350 on January 1, 2005 against the 2004, and the Plaintiff’s disposition of KRW 11,872,940 on the 2004, respectively, shall be revoked.

1. Details of the disposition;

"가. 원고들은 그 아들 전⊙⊙과 2001. 1. 5. ◎◎◎◎공사로부터 △△시 ◆◆구 ♧♧동 185-4 대 752.9㎡를 1,862,680,000원에 취득하였다(원고 전□□ 716/1000, 원고 도◎◎ 268/1000, 전⊙⊙ 16/1000, 원고들의 지분을이 사건 각 지분'이라 한다. ).", "나. 원고들은 자신들의 지분을 담보로 2004. 4. 29. 주식회사 $$은행으로부터 원고 전□□은 11억 원, 원고 도◎◎는 4억 원(원고들의 채무를 합하여이 사건 채무액'이라 만다. )을 각 대출받은 다음 2004. 5. 24. 이 사건 각 지분을 전⊙⊙에게 증여하였고, 전⊙⊙은 2004. 6. 11. 원고들의 위 각 대출금채무를 계약인수에 의하여 인수하였다.",다. 원고들은 2004. 8. 23. 이 사건 각 지분의 기준시가인 2,074,388,400원을 포함하여 전⊙⊙에게 증여한 다른 부동산의 증여재산을 합한 2,859,035,680원을 증여재산가액으로, 167,609,610원을 증여재산 가산액으로 한 후 이 사건 채무액을 공제한1,567,245,290원을 증여세과세가액으로 하여 산정한 증여세 393,638,570원을 신고·납부하였으나, 이 사건 각 지분 중 이 사건 채무액에 상당하는 양도소득세 과세대상에 대하여는 양도소득세 과세표준신고를 하지 않았다.

D. Accordingly, in determining the Plaintiffs’ donation of each of the instant shares as onerous donation and calculating the transfer margin, the transfer value shall be calculated by the standard market price X (amount of debt / donation) at the time of donation, and the acquisition value shall be calculated by the standard market price X (amount of debt / donation) at the time of acquisition, and then on January 1, 2005, the transfer income tax of 61,415,350 won for the transfer income tax of 2004 and the transfer income tax of 11,872,940 won for the Plaintiff Don Don Don kn kn kn kn kn kn kn kn kn kn kn kn kn kn kn kn kn kn k kn kn k kn kn kn k

Donum Mack

Total

Amount of gift (standard market price at the time of donation, 1)

1,509,412,800 won

564,975,600 won

2,074,388,400 won

Amount of undertaking obligation (B)

110 million won

40 million won

150 million won

When acquiring the standard market price (III)

1,212,921,00 won

453,998,250 won

1,666,919,250 won

Transfer Value (1XB/1)

110 million won

40 million won

150 million won

Acquisition Value (3X/1)

83,928,571 won

321,428,571 won

1,205,357,142 won

[Ground of recognition] Facts without dispute, entry of Eul's evidence Nos. 1 to 9, and the purport of the whole pleadings

2. The plaintiff's assertion

A. The parties' assertion

(1) The plaintiff's assertion

The area where the instant land is located is designated as a real estate speculation area, and the transfer of real estate located in the real estate speculation area should be calculated by applying the transfer value and acquisition value based on the actual transaction value. Therefore, in calculating the transfer margin on the portion deemed a transfer donation, the transfer value shall be the amount equivalent to the obligation of the donee taken over, and the acquisition value shall be calculated by multiplying the actual acquisition value by the ratio of the portion equivalent to the amount equivalent to the amount equivalent to the amount equivalent to the amount equivalent

(2) The defendant's assertion

Where calculating gains on the transfer of the part to be deemed a transfer in the case of onerous donation even if the land in this case was designated as a real estate speculation area, since the actual transaction price of the relevant real estate at the time of donation is impossible to be recognized or confirmed, the transfer value is bound to be based on the standard market price, and as long as the transfer value is calculated based on the standard market price, the acquisition value should also be calculated based on the standard market price. Therefore, it is lawful to calculate gains on the transfer after the Defendant calculated gains on the portion to be deemed a transfer in the case of onerous donation of each share in this case by the "ratio occupied by the part equivalent to the amount

(b) Relevant Acts and subordinate statutes;

It is as shown in the attached Table related statutes.

C. Determination

"(1) 구 소득세법(2005. 12. 31. 법률 제7837호로 개정되기 전의 것, 이하법'이라 한다.) 제88조 제1항은 '양도소득세의 부과대상이 되는 양도라 함은 자산에 대한 등기 또는 등록에 관계없이 매도, 교환, 법인에 대한 현물출자 둥으로 인하여 그 자산이유상으로 사실상 이전되는 것을 말하고, 이 경우 부담부증여(상속세 및 증여세법 제47조제3항 본문에 해당하는 경우를 제외한다.)에 있어서 증여자의 채무를 수증자가 인수하는 경우에는 증여가액 중 그 채무액에 상당하는 부분은 그 자산이유상으로 사실상 이전되는 것으로 본다'고 규정하고 있고, 법 시행령(2008. 2. 22. 대통령령 제20618호로 개정되기 전의 것, 이하 같다.) 제159조는 '법 제88조 제1항 후단의 규정에 의한 부담부증여에 있어서 양도로 보는 부분에 대한 양도차익을 계산함에 있어서의 그 취득가액 및 양도가액은 법 제95조 및 법 제97조 제1항 제1호의 규정에 의한 당해자산의 가액에 증여가액 중 채무액에 상당하는 부분이 차지하는 비율을 곱하여 계산한 가액으로 한다'고 규정하고 있는바, 앞서 본 바와 같이 전⊙⊙은 원고들로부터 이 사건 각 지분을 증여받으면서 원고들이 담보로 대출받은 15억 원의 채무를 인수하였으므로 위 증여는 부담부증여로서 이 사건 각 지분의 가액 중 이 사건 채무액 15억 원에 상당하는 부분은 유상으로 이전된 것이고, 그 양도자익을 계산함에 있어서 양도가액은 양도 당시의 이 사건 각 지분의 가액에 중여가액 중 채무액에 상당하는 부분이 차지하는 비율을 곱하여 계산하고 취득가액은 취득 당시의 이 사건 각 지분의 가액에 중여가액 중 채무액에 상당하는 부분이 차지하는 비율을 곱하여 계산하여야 한다.",(2) 양도 또는 취득 당시의 이 사건 각 지분의 가액을 실지거래가액으로 계산하여야 하는지 기준시가에 의하여 계산하여야 하는지에 관하여 본다.

According to Article 100(1) of the Act, when the transfer value is based on the actual transaction value, the acquisition value shall also be based on the actual transaction value, and when the transfer value is based on the standard market price, the acquisition value shall also be based on the standard market price. In Articles 96(1) and 97(1) of the Act, the transfer value and the acquisition value in the transfer of land and buildings shall, in principle, be based on the standard market price, but it shall be based on the actual transaction price in the area designated by the Minister of Finance and Economy as the real estate price is

On the other hand, the actual transaction price, which is the basis for calculating gains from transfer, is not a general market price that reflects the objective exchange value, but an actual transaction price in itself or at the time of transaction, refers to the actual amount agreed upon as a consideration for benefits. However, in the case of onerous donation in which a donee takes over a donor’s finance, it is difficult to view the amount of debts as the transaction price corresponding to the part to be deemed a transfer of the relevant donated assets as a whole or donated assets (see, e.g., Supreme Court Decision 2006Du7171, Apr. 26, 2007

이 사건에 관하여 보건대, 이 사건 토지가 소재하는 지역이 투기지역으로 지정된 사실은 당사자 사이에 다툼이 없으므로, 이 사건 각 지분은 법 제96조 제1항 및 제97조 제1항에 따라 그 양도가액 및 취득가액을 실지거래가액에 의하는 경우에 해당하는데, 전⊙⊙이 인수한 채무액 15억 원은 거래대금이라거나 대가라고 보기는 어려우므로 이를 실지거래가액이라고 할 수 없다.

However, the value of each share of this case shall be based on the standard market price as it is impossible to recognize or confirm the actual transaction price at the time of transfer. As such, the transfer value of each share of this case shall be calculated by multiplying the standard market price at the time of transfer by the ratio of the amount of the debt to the amount of the donation amount. As long as the transfer value is based on the standard market price, the acquisition value shall be calculated by multiplying the standard market price at the time of acquisition of each share of this case by the ratio of the amount of the debt to the amount of the donation amount.

Therefore, the disposition of this case by the defendant based on the standard market price at the time of transfer and acquisition is legitimate, and the above assertion by the plaintiffs is without merit.

3. Conclusion

Therefore, the plaintiffs' claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.

Judges Lee Jae-sik

Judges Kim Jin-ok

Judges Esck-spons