Early High Court Decision 2009Du0919 ( October 24, 2009)

Real transfer value of land sale right;

If the reported actual transfer value appears to be different from the fact, the disposition that the disposition agency imposed the transfer income tax after confirming the actual transfer value from the spouse of the transferee of the right to purchase the land at issue.

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

1. All of the plaintiffs' claims are dismissed.

2. The costs of the lawsuit are assessed against the plaintiffs.

피고 강서세무서장이 2009. 1. 1. 원고 여☆☆에게 한 2003년도 양도소득세 58,787,180 원의 부과처분 중 23,084,000원을 초과하는 부분을 취소한다. 피고 ����세무서장이 2009. 1. 29. 원고 김★★에게 2003년도 양도소득세 53,888,540원의 부과처분 중 23,084,000원을 초과하는 부분을 취소한다.

1. Circumstances of the disposition;

A. On November 11, 2002, the Plaintiffs acquired the right to acquire 416 square meters from the Kimhae-si ○○○○○○○○, 250-4 quasi-residential land (hereinafter “instant right to sell”) from 1/2, and transferred the right to Bront on June 23, 2003.

나. 원고들은 양도소득세 신고를 하면서 이 사건 분양권의 실지거래가액에 의한 양도가액을 78,500,000원, 취득가액을 73,520,000원(원고들의 지분별 양도가액을 39,250,000원, 취득가액을 36,760,000원)으로 한 다음 이를 기초로 원고 여☆☆는 납부할 양도소득세가 없다고 신고하고 원고 김★★은 양도소득세를 2,349,000원으로 산출하여 이를 신고, 납부하였다.

"다. 피고들은 이 사건 분양권의 실지거래가액에 의한 양도가액을 283,500,000원(원고들의 지분별 양도가액을 141,750,000원)으로 보고 피고 강서세무서장은 2009. 1. 1. 원고 여☆☆에게 양도소득세 58,787,180원을, 피고 ����세무서장은 2009. 1. 29. 원고 김★★에게 양도소득세 53,888,540원을 각 경정하여 고지하였다(이하 '이 사건 각 처분').",[인정근거] 다툼 없는 사실, 갑3호증의 1, 2, 을1, 2, 3호증의 각 기재, 변론 전체의 취지

2. Whether the disposition is lawful;

A. The plaintiffs' assertion

The transfer value based on the actual transaction value of the instant sales right is KRW 150,000 (the Plaintiff’s share transfer value is KRW 75,000,000). Therefore, the portion exceeding the legitimate tax amount calculated on the premise of the said amount among each of the dispositions of this case is unlawful.

B. Determination

(1) In full view of the statements in Gap evidence 1-1-2, Gap evidence 2, Eul evidence Nos. 4 through 8, and the purport of the entire pleadings in the testimony of △△△ witness, the plaintiffs concluded a sales contract with 283,50,000 won, adding the amount of KRW 73,520,000,000, which was paid between B/L and B/L on June 9, 2003, and the amount of KRW 283,50,50,000,000, which was paid between B/L with B/L on June 9, 2003, the plaintiffs received KRW 57,00,000 per contract and remitted the down payment of KRW 41,38,520,000 per cash.

(2) According to the above facts, the actual transfer value of the sale right of this case is KRW 283,50,000. Accordingly, each of the dispositions of this case against the plaintiffs of the defendants that reported as such is lawful.

3. Conclusion

The plaintiffs' claims are dismissed.