Even if the acquisition and transfer value of documentary evidence submitted at the time of preliminary return on transfer of assets can be verified, the legality of imposition of capital gains tax, etc. under the press survey price table investigated by the tax authority;

In case where a apartment lottery ticket is transferred, and the gain on the transfer of the profit from the transfer of the apartment lottery ticket is made, the imposition of the transfer income tax, etc. based on the press survey price table investigated by the tax authorities may be confirmed by the documentary evidence submitted at that time and the actual transaction price

Article 23 of the Income Tax Act

Plaintiff

Head of Dong Tax Office

Seoul High Court Decision 86Gu309 delivered on July 14, 1986

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

According to the reasoning of the judgment below, the court below determined that the plaintiff's voluntary payment of KRW 100,000,000 as transfer income tax on September 12, 1984 was based on the following facts: (a) the plaintiff won was awarded in the lottery of sale in Seongdong-gu Seoul Seongdong-gu ( Address omitted); (b) the plaintiff transferred the apartment lottery tickets to the non-party without paying the down payment under the sale contract on September 7, 1984; and (c) the above transfer price of KRW 200,000,000 as transfer income tax gains; and (d) the court below found that the transfer income tax was paid KRW 100,000,000 as transfer income tax; and (e) the defendant did not recognize the sale date of the apartment apartment tickets reported by the plaintiff; and (e) the defendant did not err in the misapprehension of the legal principle as to the actual sale price, which was the sale price of the apartment apartment tickets, based on the records of the judgment below's finding of facts and evidence.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Yoon Yoon-tae (Presiding Justice)