The propriety of a disposition imposed on the basis of the transfer value specified in the stamp contract

If the actual transaction price is not verified, the transfer margin should be calculated based on the standard market price, and if so, the plaintiff's claim is without merit because it would be disadvantageous to the plaintiff.

Article 96 of the Income Tax Act, Article 114 of the Income Tax Act

1. The plaintiff's claim is dismissed.

2. Litigation costs shall be borne by the plaintiff.

The Defendant’s disposition of imposition of KRW 20,979,190 against the Plaintiff on January 15, 200 shall be revoked.

1. Details of the disposition;

The following facts may be acknowledged either in dispute between the parties or in accordance with Gap evidence Nos. 1, 2, 7, 8, and Eul evidence Nos. 1 and 3, by integrating the whole purport of the pleading.

A. On April 23, 1994, the Plaintiff, Y○○○, Y○○○, and Y○○○○○○○○○○○, a 238-5 site, 238-5 site, 238-7 site, 5,875 square meters in the same Ri, and 238-8 square meters in the same Ri, and 414 square meters in the same Ri (in the following cases, each of the instant land is referred to as “each of the instant land”). On December 21, 2000, the Plaintiff and Y○○, Y○○, and Y○○○○, a building owned by the Juvenile Training Center (hereinafter below, each of the instant land and each of the instant building was added to each of the instant real estate) transferred to Y○○.

B. Around that time, the Plaintiff reported the transfer income tax on the Plaintiff’s shares among each land of this case to the Defendant on the basis of KRW 920,000,000,000 for the transfer value of each real estate of this case as indicated in the seal of approval agreement. Around February 26, 2001, the Plaintiff reported and paid KRW 22,671,440 for the transfer income tax for the year 200 based on the Plaintiff’s shares among the transfer value of KRW 550,00,00 for the sales contract and OOOO’s confirmation document, which stated that the sale value of each real estate of this case was KRW 550,00,000 for the transfer value of KRW 550,46,00,00 for the transfer

C. On February 26, 2001, the Defendant recognized that a sales contract submitted by the Defendant on or around February 26, 2001, cannot be trusted, and recognized that the amount of transfer on the approval seal contract is true, and accordingly, deducted KRW 4,00,842 of the calculated tax amount for KRW 127,42,664 of the Plaintiff’s equity interest from KRW 920,964,574,574, the transfer value on the approval seal contract (the transfer value on the approval seal contract) from KRW 41,977,065 of the calculated tax base of KRW 127,464,00,000, and subsequently corrected and notified KRW 22,672,41 of the paid tax amount after deducting KRW 5,674,41 of the calculated tax amount (the disposition of this case is subject to the disposition of this case).

2. Determination on the lawfulness of the instant disposition

A. The plaintiff's assertion

According to the sales contract, related financial data, ○○’s confirmation, etc., the actual transfer value of each real estate of this case is KRW 550,000,000, the Defendant’s disposition of this case is erroneous on the basis of the transfer value under the seal of approval contract.

(b) Related statutes;

Omission

C. Determination

According to each of the above evidence, the actual transfer value of each of the real estate in this case can be recognized as 920,000,000, and evidence Nos. 2, 6-1, and 2 are contrary to the above evidence. The standard market price of each of the real estate in this case is 966,465,000, the appraisal value of each of the real estate in this case is assessed as 1,200,46,000, and it is extremely exceptional if the transfer value is higher than the actual transfer value, and it is not easily acceptable that the defendant submitted a sales contract with lower transfer value than the actual transfer value at the time of preliminary return and payment, and even if the sales contract was submitted after the plaintiff, the transfer value is calculated as 1,50,000,000 won without paying the down payment and the intermediate payment, and the transfer value is calculated as 4,000,0000,0000 won, which is calculated as 14,000,0000 won.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.