Suwon District Court 2008Guhap9820 ( October 10, 2009)

early 208 Heavy277 ( October 08, 2008)

If it is impossible to confirm the actual transaction price by books or other documentary evidence, it shall be determined by the estimation investigation.

Where it is impossible to confirm the actual transaction price at the time of transfer or acquisition of the relevant asset due to the absence of books, sales contract, receipts, or other documentary evidence necessary to confirm the actual transaction price at the time of transfer or acquisition, the estimated investigation shall be determined by the conversion price, etc.

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

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The judgment of the first instance shall be revoked. Each disposition of imposition of KRW 33,804,70 and resident tax of KRW 3,380,470 against each of the plaintiffs on May 1, 2008 by the defendant shall be revoked.

1. Acceptance of a judgment of the court of first instance;

The reasoning of the judgment of this court is as follows, and it is stated in the reasoning of the judgment of the court of first instance except for adding the following judgments with respect to the matters claimed by the plaintiffs in the trial. Thus, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Parts used or added;

▣ 제1심 판결문 2쪽 11째줄 "2001. 5. 21."을 "2001. 5. 17."로 고친다.

▣ 제1심 판결문 3쪽 7 내지 8째줄 "증인 강AA, 김BB의 각 증언"을 삭제한다.

▣ 제1심 판결문 4쪽 밑에서 2째줄 다음에 아래와 같은 판단을 추가한다.

In light of the fact that KimB, the transferor of the land of this case, did not reach the officially announced value of KRW 96,00,000,000, which was declared as the transfer income tax base, and that the plaintiffs and KimB determined the purchase price as a whole of the land and buildings of this case, so it cannot be deemed that only the acquisition price of the land of this case was determined separately, and therefore, it is erroneous to recognize KRW 96,00,000 as the acquisition price of the plaintiffs' land reported by KimB as the acquisition price of the land of this case. Thus, the calculation of the transfer income tax on the land of this case should also be based on the standard market price as the same as

However, as seen earlier, if the pertinent asset falls under the standard of high-class house under Article 96 (1) 1 of the Income Tax Act (amended by Act No. 6781 of Dec. 18, 2002), the transfer value and acquisition value of the transfer income tax shall be based on the actual transaction value, and only if it is impossible to recognize or confirm the actual transaction value at the time of acquisition of the pertinent asset, the acquisition value may be estimated and revised based on the conversion value, etc. In this case, the plaintiffs did not submit all sales contract, receipts, etc. related to the sale and purchase of the pertinent land. Thus, in this case, the plaintiffs did not submit all sales contract, receipts, etc. related to the sale and purchase of the instant land, and the plaintiffs' seal is affixed to this document, and their actual transaction value at the time of acquisition is 96,00,000 won, and unlike this, the plaintiff's actual transaction value at the time of acquisition exceeds the above amount. Thus, the defendant's disposal of the instant land in this case is legitimate.

3. Conclusion

The plaintiffs' claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is justified with this conclusion, and all appeals of the plaintiffs are dismissed as it is without merit. It is so decided as per Disposition.