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실지 양도가액으로 인정할 수 있는지의 여부(기각)

[Case Number]

National High Court 1994west2627 (Law No. 30, 1994)

[Items]

Transfer

[Types of Decision]

Dismissal

[Summary of Decision]

Since there is no evidence to prove that the transfer income tax is the actual transaction price, the original disposition imposing the transfer income tax according to the standard market price is legitimate.

[Related Acts]

Article 39 of the Framework Act on National Taxes [Secondary Tax Liability] / Scope of relatives and other specially related persons of Article 29 of the Enforcement Decree of the Framework Act on National Taxes

【Disposition】

I dismiss the appeal.

【Reasoning】

1. Summary of the original disposition;

The claimant acquired the building site of 81.64 square meters and 49.135 square meters of a building (hereinafter referred to as "inter-store apartment") from Gangdong-gu Seoul Metropolitan Government OOOOOOOOOOOOOOO site of Gangdong-gu Seoul Metropolitan Government, and transferred it on September 14, 198, and did not file a final return on the profit on the transfer of the property and the profit on the transfer of the property.

The disposition agency calculated the transfer margin as the standard market price and notified the applicant of the decision of 23,727,810 won for the transfer income tax belonging to 192.

The claimant appealed against this and filed a request for trial on April 27, 1994.

2. Opinions of the applicant and the Commissioner of the National Tax Service;

(a) Request;

Although there is no dispute over the disposition imposing capital gains tax by calculating the capital gains tax as the standard market price at the time of acquisition and transfer, since the claimant did not make the final return on the profits accruing from the transfer, the transfer income tax is assessed on the basis of the standard market price at the time of acquisition and transfer, the transfer value under the approval form contract submitted to the registry at the time of the registration of the ownership transfer of the apartment at issue apartment is stated in 50,000,000 won, and the other OO, the transferee of the at issue real estate, confirmed the value by attaching his certificate of seal impression, and it is confirmed that the real apartment transfer value at issue is 50,00,000 won, so the initial disposition imposed on the capital gains (71,91

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

Among the supporting documents presented by the claimant, the confirmation of the transaction of OO's transaction cannot be viewed as an objective evidence in the document prepared between private parties, and the deposit account for the transfer price alone is insufficient to prove the fact that the transfer price is only 50,000,000 won, so the claim statement cannot be accepted on the ground that the transfer price claimed by the claimant cannot be viewed as the actual transfer price.

3. Hearing and determination

A. The issue at issue lies on whether the claimant can recognize the value claimed (50,000,000 won) as the actual transfer value of the disputed apartment.

B. The claimant presents a deposit passbook in the name of the claimant in the name of a real estate sales contract, a certificate issued by an OOO bank (Account Number: OOOOOOOO) and OO bank (Account Number: OOOOOOOOOO) and OO bank (Account Number: OOOOOOOOOOOO) with the supporting documents of the claimant's owner, but the date of the contract under the real estate sales contract is August 11, 192, and the date of the contract under the real estate sales contract is three days prior to the date of the contract, and the certificate of the OOO was confirmed on August 8, 192, which is more than the date of the contract;

According to the deposit account presented as a documentary evidence that the deposit price of the apartment at issue is deposited, not only before the date of the apartment transfer contract of the apartment at issue ( August 11, 1992), but also the deposit account of the apartment at issue is not presented a document proving that the deposit amount is the transfer price of the apartment at issue.

Although the actual transaction price at the time of transfer of real estate is generally higher than the standard market price (the officially assessed individual land price, the building price under the Local Tax Act), it is difficult to view that the claimant's actual transaction price at the time of transfer is 50,000,000 won is the actual transaction price at the time of transfer.

Therefore, if this proposal fails to present objective evidence to acknowledge the actual transaction price at the time of transfer, it cannot be deemed that there was an error in the initial disposition imposing capital gains tax by calculating the transfer margin based on the standard market price, and it is judged that the request is groundless, and it is determined as ordered under Articles 81 and 65(1)2 of the Framework Act on National Taxes.