Imposition of real estate speculation control tax in the absence of transfer margin based on the actual transaction price and

In the event that there is a substantial difference between the transfer margin calculated on the basis of the current market price and the transfer margin calculated on the basis of the actual transaction price, the transfer margin which forms the tax base of the real estate speculation control shall be determined on the basis of the actual transaction price. In case where there is no transfer margin calculated on the basis of the actual transaction price, even though the transfer margin calculated on the basis of the current market price is remarkably different from the transfer margin calculated on the basis of the actual transaction price, the

Articles 8 and 9 of the Act on Special Measures for the Suppression of Real Estate Speculation, Article 20-2 of the Enforcement Decree of the Act on Special Measures for the Suppression of Real Estate Investment

Supreme Court Decision 77Nu222 delivered on December 27, 197 (Dakhd 11684; Supreme Court Decision 253Nu241 delivered on April 9, 197; Decision 253Nu241 delivered on December 27, 197; Decision 253Nu169 delivered on December 16, 200; Decision 23Nu187 delivered on June 9, 197; Decision 23Nu241

Plaintiff

Head of Eastern Tax Office

The disposition of imposition of KRW 864,202 against the plaintiff on December 26, 1971 by the defendant is revoked.

Litigation costs shall be borne by the defendant.

The same shall apply to the order.

The Plaintiff acquired 78-2 to 59 square meters in Jongno-gu Seoul, Jongno-gu, 1968 (registration date) on September 12, 1968, and transferred the sale thereof on September 22, 1971 (registration date). The Defendant did not dispute the Plaintiff’s imposition of 86,00 won between the Plaintiff and the parties concerned by applying 50/10 of the total of 823,050 won in real estate speculation and 41,1520 won in the amount of additional tax as of September 26, 1971.

The plaintiff's actual purchase value of 1,00,00 won is 10,00 won for the above real estate and 105 4. The actual sale value of 10,00 won for the above real estate and 100 won for the above real estate purchase (the actual sale value is 10,20,000 won for the above real estate purchase) so there is no basis for the gains on transfer, and thus, it is unreasonable to calculate the gains on transfer as the basis of the above legal base amount for the tax assessment. According to Article 8 of the Act on Special Measures for the Control of Real Estate Investment (the Act), the tax base of 10,000 won for the above real estate is 10,000 won for the above real estate purchase (the actual sale value of 20,000 won for the above real estate purchase) and the actual sale value of 10,000 won for the above real estate purchase which is 10,000 won or more for the real market value calculated by 10,001,00

In this case, it is apparent in the calculation that there is a substantial difference between the gains from transfer calculated based on the actual transaction price and the gains from transfer calculated based on the actual transaction price. Therefore, the gains from transfer based on the actual transaction price under the proviso of Article 9 (1) of the same Act shall be the tax base, and it shall not be the

However, the defendant's claim of the plaintiff's principal lawsuit is justified, and the costs of lawsuit are assessed against the losing party. It is so decided as per Disposition, because it is not unlawful to impose the tax base based on the current market price by misunderstanding the actual transaction price of the above real estate, and thus, it cannot be revoked (the same as the above recognized as having no actual gains from transfer).

Judge Jeon Soo-hoon (Presiding Judge)