Whether a tax burden has been unjustly reduced by transferring a real estate below the market price.

It is recognized that the transfer of real estate at a price significantly lower than the market price without any particular circumstances compared with the actual acquisition price is not deemed a normal transaction to be done by a reasonable economic person, and thus the tax burden has been reduced unreasonably.

The contents of the decision shall be the same as attached.

The plaintiff's claim is dismissed. The costs of lawsuit are assessed against the plaintiff.

성립에 다툼이 없는 갑제1호증, 을제1, 3호증의 각 1, 2, 을제2, 4 내지 7호증의 각 기재에 변론의 전취지를 종합하면, 피고는 원고가 형제간인 소외 손ㅇㅇ, 손ㅇㅇ(이하 원고등이라 한다)과 공동으로 1988. 10. 24. ㅇㅇ ㅇㅇ구 ㅇㅇ동 ㅇㅇㅇ의 6 대539.6평방미터와 그 지상 건물1동 건평150.96평방미터(이하 이 사건 부동산이라 한다)를 대금 570,000,000원에 매수하여 같은해 12.7 지분소유권이전등기 (원고 3/10, 위 손ㅇㅇ 2/10, 위 손ㅇㅇ 5/10)를 마친 후 1989. 3. 25 원고등이 총발행주식중 60%(원고 15%, 위 손ㅇㅇ 10%, 위 손ㅇㅇ 35%)를 소유하고 있는 소외 ㅇㅇㅇㅇ주식회사에 대금 600,000,000원에 매도한데 대하여, 원고등의 위 부동산양도행위는 특수관계에 있는 자간의 거래로서 위 부동산을 시가에 미달되게 양도하여 조세의 부담을 부당하게 감소시킨 것으로 보고 소득세법 제55조 제1항 같은법 시행령 제111조, 제170조 제8항에 의하여, 위 양도가액을 부인하고 위 양도시기에 가까운 1989. 2. 14 위 소외 회사가 ㅇㅇㅇㅇ은행으로부터 대출받기 위하여 평가 의뢰한 한국감정원의 감정가액인 금834,254,400원을 양도가액으로 보고, 이를 전제로 별지 세액산출표 기재와 같이 산출한 양도소득세 금46,263,460원, 방위세 금9,252,690원을 1990. 1. 17 원고에 대하여 부과처분한 사실을 인정할 수 있다.

In regard to the Defendant’s assertion that the disposition of this case on the ground of the above disposition is justifiable, the Plaintiff’s assertion that the above disposition of this case’s appraisal value is not at the time of transfer, but at a higher price than the market price for loan purposes, and thus, it cannot be deemed as the market price of the above real estate. The Defendant’s disposition of this case, which denied the real transfer value solely on the ground that the transfer value is lower than the market price, and reported the appraisal value as the market price, is unlawful, inasmuch as the above appraisal value is transferred at a higher price than the acquisition price in view

The plaintiff's wrongful calculation method under Article 55 of the Income Tax Act is a transaction between specially related persons under each subparagraph of Article 111 (1) of the Enforcement Decree of the same Act, and objectively reduced tax burden under each subparagraph of Article 111 (2) of the same Enforcement Decree. It is sufficient to deny tax burden if a certain transaction between specially related persons is deemed to be a normal transaction, and thus it cannot be deemed that a reasonable transaction would be made, and the government's tax burden would be reduced unfairly. Thus, in this case, the above appraisal of the Korea Health Institute's market value is a system for calculating income amount by the method prescribed in the laws and regulations, even if the appraisal was made for the purpose of the secured loan, and there is no evidence to acknowledge that the appraisal was made unfairly higher than the market value at the above 0th market value of the real estate at the above 0th market price, and thus, it cannot be seen that the above appraisal price at the 0th market price at the above 0th market price was reduced by the above 40th market price without any special appraisal price at the above.

June 21, 1991