Seoul Administrative Court 2010Gudan1135 (2010.06.09)

early 209west2746 ( December 28, 2009)

Any disposition that calculates the transfer margin on the basis of the standard market price on the grounds that the transfer value is unclear.

A sales contract shall be prepared without the brokerage of a licensed real estate agent, and shall be paid at the time of a contract for down payment not paid at the time of the actual contract, and it is reasonable to view that the transfer value is unclear in view of the fact that the obligation to return deposit

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

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's disposition of imposition of capital gains tax of KRW 206,101,590 against the plaintiff on June 5, 2009 shall be revoked.

1. cite the judgment of the first instance;

The reason why this Court is to be used for this case is as follows: (a) added "the fourth second sentence of the judgment of the court of first instance" as follows; (b) added "related Acts and subordinate statutes at the end of the judgment of the court of first instance" as "related Acts and subordinate statutes at the end of the judgment of the court of first instance"; and (c) added the judgment of the plaintiff on the argument at the trial of the court of first instance as stated in the following 3. Thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. The addition;

(제1심 증인 우AA가 한 일부 증언에 의하면, 이 사건 부동산에 대한 매매계약서는 법무사 사무실에서 원고 등과 함께 작성하였던 것인데, 원고 등은 서로 사이가 나빴고, 원고가 매매계약 당일 급하게 대구에 내려왔던 관계로 부동산 중개인 없이 급히 매매 계약서를 작성하게 되었으며, 그로 인하여 임대차보증금 승계에 관한 내용과 부동산 명도일자 등 부동산 매매계약서에 통상 기재하게 되는 내용을 빠뜨렸다는 것이다.

(1) However, according to the investigation return of capital gains tax prepared by a public official in charge of investigation into Nowon-gu, the Plaintiff submitted a written confirmation to the effect that the transfer value of the instant real estate is not clear, and that there is no price for the transfer value is not known, and the dueB also stated that the transfer value is not known, and thus, the details leading up to the preparation of a sales contract that the purchaser testified in the court of first instance by the court of first instance. (2) The PostalA refused to prepare and provide documentary evidence related to the acquisition of the instant real estate only when the public official in charge of investigation into the transaction circumstances at the time of investigating the transaction circumstances, and the acquisition price was 4 billion won at the time of investigating the transaction circumstances. In addition, the amount of the lease deposit to be acquired at the time of the purchase of the instant real estate constitutes an important factor determining the transaction price in the sale of the real estate. In addition, it is difficult to believe that the PostalA did not properly state

3. Determination as to the assertion made at the trial

A. The plaintiff's assertion

Since documentary evidence as to the actual transaction value, such as a real estate sales contract, data on payment of the purchase price, etc., a sales contract and data on payment of the construction price, etc. have been submitted on the acquisition price, it is necessary to calculate gains on transfer of the real estate of this case based on the actual transaction price. However, it is deemed that the content of the sales contract, which is a documentary evidence for the transfer value, is not reliable and important, and thus, the disposition

B. Determination

1) According to Article 100 (1) of the Income Tax Act (amended by Act No. 8825 of Dec. 31, 2007), when the transfer value is calculated based on the actual transaction value (including the value under Article 96 (3) and the transaction example value, appraisal value, etc. in cases where the transaction example value, appraisal value, etc. is applied pursuant to Article 114 (7)), the acquisition value shall also be calculated based on the actual transaction value (including the value under Article 97 (7) and the transaction example value, appraisal value, conversion value, etc. in cases where the transaction example value, appraisal value, conversion value, etc. is applied pursuant to Article 114 (7)).

According to Article 114 (2) of the Income Tax Act, the head of a regional tax office having jurisdiction over the place of tax payment or the head of a regional tax office having jurisdiction over the place of tax payment or the head of a regional tax office having jurisdiction over the place of tax payment shall correct the tax base and the amount of capital gains if any omission or error occurs in the details of a return made by a person who has made a preliminary return under Article 105, and the head of a regional tax office having jurisdiction over the place of tax payment or the head of a regional tax office having jurisdiction over the place of tax payment or the head of a regional tax office having jurisdiction over the place of tax payment shall determine or correct the tax base and the amount of capital gains pursuant to Articles 96 and 97. In applying Article 114 (4) through (3), where the tax base and the amount of capital gains are determined or corrected pursuant to Articles 96 and 97, and Article 114 (7) of the Income Tax Act provides that "Where the book or other documentary evidence is determined or confirmed at the time of transfer or acquisition of the relevant asset, it may be determined or revised by Presidential Decree."

2) The instant real estate sales contract is deemed to be a false sales contract. Therefore, it constitutes a case where there is no evidentiary document, such as a sales contract, necessary to confirm the actual transaction price, or where it is impossible to verify the actual transaction price at the time of transfer. Therefore, the instant disposition that adjusted the estimation of capital gains tax by the standard market price pursuant to Article 176-2(3)4 of the Enforcement Decree of the Income

3. Conclusion

The appeal is dismissed.