Appropriateness of calculation of transfer margin

The transfer value for the transfer of land shall be the value based on the ratio method prescribed by the Enforcement Decree, and the acquisition value shall be the value based on the conversion method prescribed by the Enforcement Decree.

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

The plaintiff's claim is dismissed. The costs of lawsuit are assessed against the plaintiff.

8. The plaintiff's tax base of the above 8.1 capital gains tax on the transfer of the above 8.5 capital gains tax on the 19. 7th 2th 6th 2th 7th 2th 7th 7th 7th 7th 8th 7th 16th 8th 7th 96th 96th 8th 96th 96th 8th 96th 16th 96th 96th 96th 96th 96th 96th 96th 96th 8th 96th 96th 96th 96th 196th 96th 96th 96th 96th 14th 196th 96th 196th 14th 196th 8th 196th 14th 14th 196th 12.

In regard to the defendant's assertion that the disposition of this case was lawful on the grounds of the above relevant laws, the plaintiff asserted that the taxation disposition of this case was unlawful since the land of this case did not correspond to a specific area at the time of its acquisition, not based on the standard market price under the Local Tax Act, but based on

Therefore, according to the main sentence of Article 23 (4), the main sentence of Article 45 (1) 1, and Article 60 of the Enforcement Decree of the Income Tax Act, the transfer value and acquisition value shall be the amount calculated on the basis of the standard market price at the time of transfer or acquisition. Article 115 (1) 1 of the Enforcement Decree of the same Act, which is delegated by Article 60, provides that the value of the land and buildings appraised by the rate method under subparagraph (a) shall be calculated on the basis of the standard market price under the Local Tax Act for specific areas other than the above subparagraph (b). Article 115 (2) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 12767, Aug. 1, 1989) provides that the transfer value of the land at the time of acquisition shall be calculated on the basis of the above 18th of the base market price at the time of transfer under Article 9 (1) 1 (a) of the Enforcement Decree of the same Act.

Thus, the plaintiff's claim of this case seeking the revocation of the portion exceeding KRW 6,792,655 and the defense tax amount exceeding KRW 1,383,619 among the defendant's taxation disposition of this case is without merit, and it is dismissed and the costs of lawsuit are assessed against the plaintiff who lost.