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조세심판원 조세심판 | 1993-11-30 | 국심1993중2372 | 양도
[Case Number]

National High Court Decision 1993J 2372 ( December 1, 1993)

[Items]

Transfer

[Types of Decision]

Dismissal

[Summary of Decision]

As a kind of administrative act is cancelled and the corrected officially announced value is retroactively applied to the original base date, the disposition that the disposition agency corrected the transfer income tax by applying the corrected officially announced value is legitimate.

[Related Acts]

Article 60 of the Income Tax Act (Determination of Standard Market Price) / Decision of Standard Market Price of Article 115 of the Enforcement Decree of the Income Tax

【Disposition】

I dismiss the appeal.

【Reasoning】

1. Summary of the original disposition;

The claimant has acquired 59.5 square meters of the site located in the OO-dong O-dong, Gangwon-do and 72.42 square meters of the housing from 88.5.9 on May 2, 91, and made a preliminary return and payment for the gains on the transfer of assets according to the standard market price on December 6, 91.

The claimant, the standard market price on January 1, 90, which is the standard market price of the land in question applied at the time of the above report (90.8.30 notice) was adjusted to 260,000 won from 490,000,000 won per 92.9, and the disposition agency applied the standard market price on January 1, 90, which is the standard market price that the 90.1st of the 90.3rd of the 93rd of the 91st of the 91st of the 93rd of the 91st of the 9

The claimant appealed against this and filed an appeal on September 8, 93.7.14.

2. Opinion of the petitioner and the Commissioner of the National Tax Service;

(a) Request;

In spite of the transfer of the key land and housing, and the preliminary return and payment of the asset transfer gains by applying the officially announced individual land price as of January 1, 90, publicly notified individual land price as of January 1, 90, which was publicly notified as of June 29, 91, and the publicly notified individual land price as of January 1, 91, which was publicly notified as of June 29, the claimant, who applied the newly adjusted individual land price as of January 1, 92, is considered to have retroactively applied the officially announced individual land price, and thus,

(b) Opinions of the Commissioner of the National Tax Service;

Since any correction (revision) of the officially assessed individual land price constitutes cancellation of a kind of administrative act pursuant to Article 12-3 of the Joint Investigation Guidelines for Individual Land Price (Ordinance No. 241, April 11, 90), and thus the effect of the corrected officially assessed land price is retroactively applied to the original base date ( January 1 of the relevant year), it is justifiable to make a disposition that the disposition agency corrected the corrected officially assessed land price to correct the transfer income tax of the

3. Hearing and determination

A. Key issue

After the claimant made a preliminary return and payment of the asset transfer marginal profit on the transfer of the land at issue, it is reasonable to calculate the transfer marginal profit of the land at the standard market price adjusted by the agency and correct the disposition that corrected the transfer marginal profit tax.

(b) the relevant regulations;

(1) According to Article 60 of the Income Tax Act and Article 115(1)1 of the Enforcement Decree of the same Act, the standard market price of land shall be the land price for individual lots calculated by the head of a Si/Gun/Gu on the basis of the officially announced land price under Article 10 of the Act on the Publication of Land Prices and the Evaluation of Land, etc. (hereinafter “individually announced land price”), except for the areas determined by the Commissioner of the National Tax Service. However, in the case of a land without a publicly announced individual land price,

(2) Article 10(1) of the Act on the Publication of Land Prices and the Evaluation of Land, etc. provides, “If the State, a local government, a government-invested institution under the Framework Act on the Management of Government-Invested Institutions, or any other public organization prescribed by the Presidential Decree determines the price of the land for the following purposes, it shall maintain a balance between the price of the land and the officially announced price of the reference land on the basis of the officially announced price of one or more reference land or no less than one recognized as having similar usefulness to the land in question: Provided, That if deemed necessary

Article 12-3 of the amended Decree on the Joint Investigation of Land Prices (Ordinance No. 248, April 2, 91), among the Guidelines for the Joint Investigation of Land Prices, stipulates, “Where there is an obvious error in the calculation of land prices, such as a mistake of land characteristics, or a mistake or omission, the head of a Si/Gun/Gu may make a decision of correction following deliberation by a local land appraisal committee: Provided, That in cases of minor matters, deliberation by a local land appraisal committee may not be required.”

C. Examining the background leading up to the re-Adjustment of the officially assessed individual land price as of January 1, 90.9 of the key land as of September 1, 92, in accordance with the Gangwon-do official text of the Chuncheon market (City 58323-973, Nov. 15, 93), the key land was found to have been investigated as a mistake of the application of reference land at the time of the general survey on land characteristics and land price calculation, and the Gangwon-do Chuncheon market was found to have corrected the land price of the key land following the deliberation by the Land Evaluation Committee of September 3, 92;

Therefore, it is deemed legitimate in light of the provisions of Article 10 of the Act on the Public Notice of Land Price and the Evaluation of Land Price and Article 12-3 of the Act on the Joint Investigation of Land Price and Individual Land Price Guidelines, which re-Adjustment of the officially assessed individual land price of the key land in Gangwon-do is to maintain the balance between the land price of the key land and the land price of the reference land.

D. Therefore, under the provisions of Article 60 of the Income Tax Act and Article 115 (1) 1 of the Enforcement Decree of the Act on the Publication of Land Prices and the Appraisal of Land, etc. at the time of the transfer of the key land by the disposition agency, the disposition of correction that determined the officially assessed individual land price as the standard market price of the key land under the provisions of Article 10 of the Act on the Publication of Land Prices and the Evaluation of Land Prices and Article 12-3 of the Amendment of the Guidelines for the Joint Investigation of Land Prices and Article 12-3 of the Decree on the 92.9

Therefore, since this title is recognized as being groundless, it shall be determined in accordance with the provisions of Article 81 and Article 65 (1) 2 of the Framework Act on National Taxes.