The burden of proving that the contract has been concluded in an amount different from the estimated contract amount reported according to Article 21-7 of the Act on the Utilization and Management of the National Territory

If a party who has reported a contract for land, etc. in accordance with the provisions of Article 21-7 of the Act on the Utilization and Management of the National Territory concludes a contract without any change, the contract amount shall be presumed to have been concluded in accordance with the reported content, barring special circumstances, such as the fact that the contract amount was erroneously stated at the time of report, or that there was any reason to expect the amount differently from the agreed amount, or that there was a need to newly set the price between the date of report on transaction and the date of actual transaction, etc., and that the contract was entered into with an amount different from

Article 21-7 of the Act on the Utilization and Management of the National Territory, Article 26 of the Administrative Litigation Act

White machine

the director of the tax office

Seoul High Court Decision 89Gu5104 delivered on December 21, 1989

The judgment below is reversed and the case is remanded to Seoul High Court.

We examine the grounds of appeal.

In calculating transfer income tax under the Plaintiff’s real estate transaction in this case, the court below determined that the taxation disposition in this case is unlawful on the premise that the contract amount stated in the above land transaction report is the actual transfer value of the real estate in this case, on the ground that the contract amount stated in the contract amount stated in the land transaction report (Evidence No. 6) reported to the Mayor of Seoul Special Metropolitan City according to the Act on the Utilization and Management of the National Territory in the transfer of the real estate in this case, in light of the purport of Article 21-7(1) of the Act on the Utilization and Management of the National Territory and the Plaintiff’s report circumstances as stated in its reasoning, etc., it is clear that the transaction report on the real estate in this case is a simple contract amount, not for calculating transfer margin and supporting evidence, and it cannot be deemed that there is no change in the estimated amount, on the ground that

However, considering the provisions of Article 1, Article 21-7(1) and (2), Article 28-8(1), Article 28-8(3), Article 21-14 subparag. 1 and (3), Article 33 subparag. 4, Article 33-2, Article 33-3(3), and Article 11(3) of the Enforcement Decree of the Act on the Utilization and Management of the National Territory, the land reporting system under the Act on the Utilization and Management of the National Territory is intended to adjust the contract amount and use of the land in a zone where speculative speculation is likely to occur and to take measures to prevent speculation from becoming effective through such report, and where the contract amount reported exceeds a certain amount reported by the parties to the transaction, the administrative authority may take necessary measures, and where the parties to the transaction fail to report the predetermined amount of the contract at the time of the conclusion of the contract and fails to report the predetermined amount of the contract amount without delay and if the parties to the transaction who received the report fails to report the predetermined amount of the contract amount, it shall be decided without delay.

In addition, the court below cannot make a different conclusion only on the grounds of internal friendship.

Nevertheless, the lower court determined that the instant taxation disposition, based on the premise that the actual transfer value is confirmed, cannot be deemed as the actual transfer value, based on the fact that the amount of the reported contract cannot be deemed as the actual transfer value, is unlawful. It erred by misapprehending the legal doctrine on the transaction report system of the Act on the Utilization and Management of the National Territory and on the presumption of the land transaction report, etc.

Therefore, the judgment of the court below shall be reversed and the case shall be remanded to the court below. It is so decided as per Disposition by the assent of all Justices.

Justices Ansan-man (Presiding Justice)