Actual acquisition value of transfer right of sale;

The tax authority excluded the premium when calculating the acquisition price of the sale right, but according to the evidentiary materials submitted, the acquisition price includes the premium amount.

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

1. On May 2, 2007, the part that exceeds KRW 4,916,900 of the imposition of capital gains tax of KRW 9,639,820 for the Plaintiff in 2001 shall be revoked.

2. The plaintiff's remaining claims are dismissed.

3. Two minutes of the litigation shall be borne by the plaintiff, and the remainder by the defendant.

The Defendant’s disposition of imposition of capital gains tax of KRW 9,639,820 for the Plaintiff on May 2, 2007 shall be revoked.

1. Circumstances of dispositions;

A. On March 17, 1997, the Plaintiff, as her husband, acquired 1/2 shares of 00 square meters from ○○○○○○○, ○○○, ○○○, 197-1, 1165 square meters (hereinafter “instant land”). On May 24, 2001, the Plaintiff transferred the instant land to BB with her largest on the same day, and paid 3,400,000 capital gains tax calculated by subtracting the transfer value of 1/2 shares from the instant land as 0 won.

B. On June 26, 2001, the Plaintiff acquired the sales right under ○○○○○○-dong 274-1, 274-1, and 2101 (hereinafter “instant sales right”) from the HighCC. On October 22, 2001, the Plaintiff transferred the sales right to DoD on October 22, 2001, and made a preliminary return of transfer income tax on November 6, 2001, stating that there is no transfer margin as KRW 126,320,000, respectively.

C. The Defendant investigated the transfer income tax from March 1, 2007 to the 31st of the same month, and recognized the actual transfer value of the instant sales right as KRW 140,320,00, and the actual acquisition value as KRW 126,320,000, respectively. On May 2, 2007, the Defendant issued the instant disposition that corrected and notified the Plaintiff of the transfer income tax of KRW 11,186,000 for the portion reverted to the year 2001.

D. On August 23, 2007, the plaintiff filed an appeal with the Tax Tribunal on May 7, 2008, and on May 24, 2008, the plaintiff investigated the transfer margin of 1/2 shares out of the land of this case transferred by the plaintiff on May 24, 2001, and made a decision that "within the limit of 11,186,000 won of the transfer income tax belonging to the year 2001, the tax invoice and tax amount should be corrected," and on May 14, 2008, the defendant made a decision that "the amount of the transfer income tax shall be corrected within the limit of 1,186,00 won of the transfer income tax belonging to the original correction and notification," and on May 14, 2008, the actual transfer value of 1/2 shares out of the land of this case shall be 40,000,0000 won, and since the acquisition value cannot be confirmed actual acquisition value, the transfer value shall be reduced to 25,5,7.

[Ground of recognition] Evidence No. 1, Eul No. 1-1, 2-2, and the purport of the whole pleading

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

(1) Although the actual transfer value of 1/2 of the instant land is 25,000,000 won, the Defendant is erroneous in calculating the tax base by deeming it as 40,000 won.

(2) On October 22, 2001, the actual acquisition value of the sale right of this case was 126,320,000 won paid until the time of transfer of the above sale right and the above sale right was 131.320,000 won including the premium of 5,00,000 won paid at the time of acquisition by the HighCC on June 26, 2001, but the defendant calculated the tax base by deeming the actual acquisition value of the sale right as 126,320,000 won excluding the premium.

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

(1) On May 24, 2001, whether the actual transfer value of 1/2 of the instant land is 25,000,000 won or not, the Plaintiff asserted that the actual transfer value of 1/2 of the instant land is 25,000,000 won or more by transferring the instant land to MaximumB along with A on May 24, 2001, and then the actual transfer value of 1/2 of the said land is 25,00,000,000 won. However, there is no specific evidence to acknowledge it. Rather, according to the written evidence Nos. 7-1, 2, and 8-1 of the evidence Nos. 8, the Plaintiff and her husband’s husband’s purchase of the instant land from 80,00,000 won in total, and it is difficult to accept the Plaintiff’s assertion that the transfer value was 00,000,0000 won or more, and the Plaintiff’s transfer and preliminary return of the said land.

(2) If the acquisition value of the instant right of sale is KRW 131,320,00,00 or more, the Plaintiff comprehensively made a sales contract with the HighCC on June 3, 2001 on the aggregate of KRW 94,740,000,000, including the total purchase price paid up to the time of the sale, and KRW 99,740,000,000, which is the sum of KRW 10,000,00,000 on the date of the contract, and then paid KRW 31,641,70,000,000 as the remainder payment with the intermediate payment on the 26th of the same month, and thereafter paid KRW 31,641,70,000 as the remainder payment, and the Plaintiff additionally paid KRW 31,580,000 for the sale price to KRW 300,300,000,000 for the sale price and KRW 300,3001,2400.

(3) Calculation of a reasonable tax amount

Therefore, with respect to the transfer of 1/2 shares out of the land of this case and the transfer of the sale right of this case, the actual transfer value of 1/2 shares out of the land of this case shall be 40,000,000, and the acquisition value based on the standard market price shall be 25,105,750, and the actual transfer value of the sale right of this case shall be 140,320,000, and the actual transfer value of the sale right of this case shall be 131,320,000, as shown in the separate sheet of tax amount, if the legitimate transfer income tax is calculated with the amount of 4,916,90,00

3. Conclusion

Therefore, the part of the disposition of this case exceeding KRW 4,916,90, which is the above legitimate tax amount, is unlawful. Thus, the plaintiff's claim of this case is justified within the scope exceeding KRW 4,916,90,00, which is the above legitimate tax amount, and the remaining claim is dismissed as it is without merit.