Transfer 2010-0031 (Law No. 20103.30)

Since the transfer value of land and buildings cannot be separated, it is legitimate to calculate the transfer value according to the standard market price.

Since the transfer value of land and buildings cannot be separated, it is legitimate to calculate the transfer value according to the standard market price, and it is legitimate to recognize the acquisition value of land by converting it according to the standard market price as the income tax law is reasonable.

2010Guhap2918 Revocation of Disposition of Imposing capital gains tax

Park Gyeong-gu

O Head of tax office

1. The plaintiff's claim is dismissed.

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

The Defendant’s disposition of imposition of capital gains tax of KRW 226,056,840 against the Plaintiff on November 2, 2009 shall be revoked.

1. Basic facts

A. On August 12, 1989, the Plaintiff acquired 381-2 Do-dong 381-2 Do-dong 3501 m2 on August 7, 1990, the same 381-21 m2, 908 m2 (hereinafter referred to as the “instant land”). On July 30, 1991, the Plaintiff had constructed a new building on the instant land and carried on a real estate rental business (hereinafter referred to as the “building built on the instant land”).

B. The land of this case is included in the area of the housing site development project of the Soloduk Ducul District executed by EEEEE Co., Ltd. (hereinafter “EEEE Co., Ltd.”), the Plaintiff transferred the land of this case and buildings of this case to the non-party company in KRW 3,650,230,000 on December 29, 2006. The Plaintiff reported the transfer income tax on the land and buildings of this case to the non-party company on February 28, 2007, reported the transfer value and acquisition value as follows, and voluntarily paid the transfer income tax of KRW 52,257,740.

1) Transfer value: 3,650,230,000 won;

A) The instant land: 2,950,230,000 won (actual transaction price)

B) The instant building: KRW 700,000,000 (actual transaction price)

(b) Acquisition value: 1,509,653,313 won;

A) 45,998,286 won (the actual transaction price and the amount calculated by subtracting the ratio of the divided area from the amount of Gap's 5,000 square meters divided into the same 381-19 on July 22, 1996, among the above land, 45,98,286 won (the actual transaction price and the actual transaction price and the amount calculated by subtracting the 248 square meters from the amount of Gap's 5,000 square meters divided into the same 381-19 on July

B) The same 381-21 Doz.: 18,824,259 Doz. (the value converted into the standard market price)

C) The instant building: 1,044,830,768 won (the value converted into the standard market price)

D. The Defendant calculated the transfer value of the instant land and buildings according to the standard market price by deeming that the distinction between each transfer value of the instant land and buildings is unclear, and calculated the transfer value of the instant land and buildings based on the standard market price. Considering that the acquisition value of 381-2 3,253 square meters in Goyang-si DDdong 381-2, Goyang-si is unclear, the value converted according to the standard market price shall be deemed as the acquisition value based on the standard market price and calculated each transfer and acquisition value, and then calculated the transfer margin as follows. On November 2, 2009, the Defendant issued the instant disposition that corrected and notified the Plaintiff of KRW 226,

1) Transfer value: 3,650,230,000 won;

A) The instant land: 3,453,41,000 won (calculated calculated based on the standard market price)

B) The instant building: 196,818,000 won (calculated in accordance with the standard market price)

(b) Acquisition value: 377,313,000 won;

A) Goyang-si CCCDD 381-2 3,253 square meters: 59,996,000 won (the amount converted into the standard market price)

B) The same 381-21 22,03,000 m22,000 m22,035,000 m2

C) The instant building: 295,282,000 won (the value converted into the standard market price)

[Ground of recognition] Facts without dispute, Gap 1 to 4 evidence, Eul 1 and 2 evidence (including numbers, if any), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

1) The Plaintiff sold the instant land and buildings at KRW 3,650,230,00 to the non-party company. The Plaintiff agreed to the value of the instant building at KRW 700,000 between the company and the above company, and accordingly, reported the transfer income tax accordingly. Nevertheless, the Defendant denied the actual transaction price reported by the Plaintiff, and was calculated in accordance with the standard market price based on the premise that the transfer value of the instant land and buildings cannot be separated.

2) On August 12, 1989, the Plaintiff purchased 3,501m2 480,000 m2 from Goyang-si CCC DD 381-2 m2 from Goyang-si among the instant land. Accordingly, the Plaintiff reported capital gains tax, but the Defendant denied the actual transaction price reported by the Plaintiff and determined the price converted according to the standard market price, which was unlawful.

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

1) Determination on the transfer value portion

In full view of the purport of the argument in Gap evidence No. 7, the plaintiff and the non-party company prepared a real estate pre-sale contract on March 8, 2006, and entered the real estate subject to sale into the real estate purchase and sale agreement into between the plaintiff and the non-party company as 3,253 square meters (984.03 square meters) and 908 square meters (274.67 square meters), which are the land of this case. The pre-sale contract price is determined as 2,90,000 won per square year including all the buildings, superficies, business rights, etc., and it is difficult to recognize that the above pre-sale price was 0,90,000 won for the real estate purchase and sale, and it is hard to recognize that the above pre-sale price was 0,000 won for the land of this case and the non-party company's 1,258,700,000 won, which is the total value of the land of this case, and there is no other evidence to acknowledge that it is 707,77,07,07.7.

Therefore, on the premise that the transfer value of the instant land and buildings cannot be separated from that of the instant disposition, the part calculated according to the standard market price is lawful.

2) Determination on the acquisition value portion

The Plaintiff asserted that, on August 12, 1989, the Plaintiff purchased 480,000 square meters of 3,501 square meters of Da-dong 381-2, Goyang-si DCC-dong 381-2,500,000,000 won. However, as shown in the Plaintiff’s assertion consistent with the Plaintiff’s assertion, it is difficult to believe that the sales contract No. 5 was made retroactively between the Plaintiff and ChoF, and it is difficult to believe that it was made retroactively (the above land was subject to the title trust agreement between the Plaintiff and Park H on December 8, 1989, and the ownership transfer registration was made in the name of the Plaintiff on the grounds of the termination of the title trust on June 26, 1996).

Therefore, on the premise that there is no objective data to recognize the acquisition value of the Plaintiff’s land, recognizing the acquisition value of the land of this case as the price converted according to the standard market price was made in accordance with the income tax law. Thus, the disposition of this case is lawful, and the Plaintiff’

3. Conclusion

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