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Case Number of the immediately preceding lawsuit
Cheongju District Court-2014-Gu Partnership-651 (20 August 20, 2015)
Title
Whether it is legitimate to apply the standard market price due to unclear transfer value.
Summary
(The actual transaction price of land is the same as the judgment of the court of first instance) where it is impossible to divide the actual transaction price of land into a lump sum transaction, the calculation of each transfer price based on the objective value of each land according to the appraiser's appraisal result and correction and notification of transfer income tax is legitimate
Related statutes
Article 96 of the Income Tax Act
Article 100 of the Income Tax Act (Calculation of Gains on Transfer)
Cases
Daejeon High Court (Cheongju)-2015-Nu 11067 (2016.07)
Plaintiff
Cheongju District Court-2014-Gu Partnership-651 ( April 20, 2015)
Defendant
Head of Chungcheong Tax Office
Conclusion of Pleadings
June 15, 2016
Imposition of Judgment
September 7, 2016
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The Defendant’s transfer income tax of KRW 9,135,302 against the Plaintiff on May 1, 2013
(2) The disposition of imposition shall be revoked.
Reasons
1. Quotation of judgment of the first instance;
The court's reasoning for this case is the same as that of the judgment of the court of first instance. Thus, the court's explanation
Article 8 (2) of the Court Litigation Act and the main sentence of Article 420 of the Civil Procedure Act shall be quoted as it is.
2. Conclusion
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so ordered as per Disposition.
corporation.