Calculation of Necessary expenses

The disposal loss of machinery. apparatus is not the necessary expenses for the calculation of gains on transfer of land and buildings, but the disposal loss of machinery.

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

Supreme Court Decision 91Nu1899 delivered on December 13, 1991

1. Of the imposition of capital gains tax of KRW 89,114,260 against the Plaintiff on August 17, 1989 and the imposition of capital gains tax of KRW 17,822,850 against the Plaintiff, the part exceeding KRW 85,651,914, defense tax of KRW 17,130,383 shall be revoked. The remaining claims of the Plaintiff on August 17, 1989 shall be dismissed.

1. Details of the imposition;

갑 1 내지 6호증, 을 1 내지 4호증의 각 기재와 증인 이ㅇㅇ의 증언에 변론의 전취지를 종합하면, 원고는 1988. 10. 13. 서울지방법원 ㅇㅇ지원으로부터 공장저당권이 설정되어 있던 소외 주식회사 ㅇㅇ상사 소유의 별지목록 제1항 기재 토지와 공장건물(이하 이사건 토지와 건물이라고 한다)을 금124,930,810원에, 위 토지 및 공장건물에 설치된 별지목록 제2항 기재 기계기구(1987년에 제작된 것으로서 이하 이사건 기계기구라고 한다)를 금144,753,190원에 일괄하여 경락받아 취득한 후, 1989. 3. 30. 위 기계기구를 소외 강ㅇㅇ에게 금2,000,000원에, 같은해 4. 6. 위 토지와 건물을 소외 ㅇㅇ석유주식회사에게 금290,000,000원에 각 양도한 사실, 이에 대하여 원고는 같은해 4. 29. 실지거래가액에 의하여 이사건 토지와 건물의 양도차익을 예정신고함에 있어 양도가액을 금290,000,000원으로, 취득가액을 금124,930,810원으로 하고, 위 토지와 건물에 관한 등록세, 취득세, 국민주택채권 구입비등 합계 금12,525,710원을 필요경비로 하는 외에, 이사건 기계기구를 일괄하여 경매받아 이를 고철값으로 처분함으로 인하여 발생한 손실인 금142,753,190원을 필요경비에 산입하여 이사건 토지와 건물의 양도차익을 금9,790,290원으로 계산한 다음 이에 대한 양도소득세로 금5,286,757원, 그 방위세로 금1,057,351원을 자진납부하였으나, 피고는 이사건 기계기구의 처분으로 인한 손실을 필요경비로 인정하지 아니하고 위 토지와 건물에 관한 등록세와 취득세의 합계 금6,755,130원만을 필요경비로 인정하여 위 토지와 건물의 양도차익을 금158,314,060원으로 계산하여 양도소득세 금94,401,019원 및 그 방위세 금18,880,203원을 산출한 다음 그 금액에서 원고가 자진납부한 위 금액을 차감하여 1989. 8. 17. 별지 세액계산표 피고결정란 기재와 같이 원고에 대하여 청구취지기재 양도소득세 및 그 방위세를 추가로 부과고지한 사실을 각 인정할 수 있다.

2. Whether the disposition of imposition is lawful.

A. The parties' assertion

In regard to the defendant's assertion that the disposition of this case is legitimate on the grounds of the above disposition and the relevant Acts and subordinate statutes, the plaintiff asserts that the disposition of this case should be revoked because the disposition of this case is unlawful since the disposition of this case, although the loss caused by the disposition of this case's acquisition of the land and the building should be included in necessary expenses

B. Determination

Article 45 (1) of the Income Tax Act provides that necessary expenses to be deducted from the transfer value of a resident shall be the particulars set forth in the following subparagraphs in calculating gains on transfer, and Article 94 (1) of the Enforcement Decree of the same Act provides that the actual transaction value required for the acquisition of the asset shall be the sum of the following amounts, and Article 45 (1) 1 of the Enforcement Decree of the same Act provides that the actual transaction value required for the acquisition of the asset shall be the sum of the following amounts, and Article 86 (1) of the same Act provides that the value corresponding to the cost for acquisition computed by applying mutatis mutandis the provisions of Article 86 (1) of the same Act and Article 86 (1) of the Enforcement Decree of the same Act provides that the acquisition value of the asset purchased under subparagraph 1 shall be

However, since a considerable number of machines and instruments in this case were relatively old produced in 1987, and the successful bid price is higher than that of the land and buildings in this case and cannot be seen as being attached to the land and buildings in all separate assets, there is no room to regard 142,753,190 won as necessary expenses for the transfer of the land and buildings in this case under Article 45(1) of the Income Tax Act.

However, according to the above evidence, the Plaintiff paid necessary expenses of KRW 12,525,710, including acquisition tax, KRW 2,498,620, registration tax, KRW 3,515,090, KRW 703,020, KRW 38,400, KRW 38,400, and KRW 3,160,000, and other expenses for the purchase of national housing bonds, and KRW 12,525,710, in the process of acquiring and transferring the land and buildings of this case, and when calculating capital gains tax and its defense tax following the transfer of the land and buildings of this case to be paid by the Plaintiff, the transfer income tax shall be calculated as KRW 85,651,914, KRW 17,130,383, such as the written statement in the column for recognition of party members of the attached tax amount.

3. Conclusion

Therefore, the part of the disposition of this case exceeding the above recognition amount should be revoked illegally. Thus, the plaintiff's claim of this case is justified within the above recognition scope and the remaining claim is dismissed as it is without merit.