Cho Jae-chul209 Before 269 (209.05.01)

Whether the transfer value of the sale right is long or long

The actual transfer value is determined as the transfer value claimed by the Plaintiff, considering that the testimony of the purchaser who sold the sales right and did not receive the receipt is difficult to believe, and even if the officially announced value has continuously increased, the purchaser is larger than the re-transfer value.

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

1. The Defendant’s disposition of imposition of capital gains tax of KRW 72,991,660 against the Plaintiff on January 8, 2009 shall be revoked.

2. The costs of the lawsuit are assessed against the defendant.

The same shall apply to the order.

1. Circumstances of the disposition;

가. 원고는 2003. 3. 7. 김○○로부터 대전 유성구 ★★동 892-5 대지 407.8㎡(이하. '이 사건 토지'라 한다)의 분양권(이하, '이 사건 분양권'이라 한다)을 취득하여 같은 해 8. 22. 김☆☆에게 위 분양권을 양도하였고, 김☆☆는 2008. 2. 29. 이 사건 분양권을 제3자에게 양도하였다.

B. At the time the Plaintiff acquired the sales right of this case from Kim○○, and again transferred the sales right of this case to Kim Young-ri, the sales price to be paid to the Korea Land Corporation in connection with the instant sales right was KRW 142,80,000.

C. On September 27, 2003, the Plaintiff transferred the instant right to parcel out to Kim Do-won, and filed a scheduled return of transfer income tax by acquiring the instant right to parcel out in KRW 132,040,000, and transferring it to KRW 142,860,850. Meanwhile, Kim △-won transferred the instant right to parcel out to a third party, after transferring the right to parcel out in this case, the Plaintiff filed a preliminary return of transfer income tax on March 21, 2008 by acquiring the instant right to parcel out in KRW 453,00,000 after acquiring it in KRW 49,70,000,000.

D. The Defendant, on January 8, 2009, issued a disposition imposing KRW 72,91,660 on the transfer difference at KRW 135,175,00 on the Plaintiff (hereinafter referred to as the “disposition of this case”) by deeming that the Plaintiff acquired the instant right of sale at KRW 364,59,595,00 (including a debt of KRW 142,80,000 on the unpaid amount of the sale price, which was agreed to assume the obligation to assume the obligation) and transferred it to KRW 49,770,00 (including a debt of KRW 142,80,000 on the unpaid amount of the sale price, which was agreed to assume the obligation to assume the obligation to assume the obligation).

E. The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on February 25, 2009, and the Tax Tribunal dismissed the appeal on May 1, 2009.

[Ground of Recognition] Facts without dispute, Gap evidence 1, Eul evidence 2-1, Eul evidence 1-3, Eul evidence 2-1-3, Eul evidence 3-1 through 3, Eul evidence 4, Eul evidence 5-2 through 6, Eul evidence 7-1 through 4, the purport of the whole pleadings

2. Whether the dispositions of the instant case are legal.

A. The plaintiff's principal

Although the Plaintiff did not have any transfer income from the transfer of the sales right of this case to Kim-ri in total of KRW 356,970,000, including KRW 142,800,000,000 in the amount of the obligation to assume the obligation to pay the sales price of this case, the Defendant deemed that the Plaintiff transferred the sales right of this case to Kim-ri in total of KRW 499,000,000, including the amount of KRW 142,80,000,000 in the amount of the sales price of this case (the transfer value excluding the debt acquisition portion is springed to KRW 356,970,00), the instant disposition of this case shall

B. Determination

The following circumstances, which are acknowledged as comprehensively taking account of the overall purport of arguments in the statements in Gap's No. 3, Eul's evidence No. 3-3, Eul's evidence No. 8, that is, at the time the plaintiff transferred the sale right of this case to Kim Young-si, he decided to acquire the total amount of the outstanding payment amount of 142.80.00 won from the sixth part of the intermediate payment to be paid to the land Corporation at the time of the transfer of the sale right of this case. The plaintiff and Kim Young-ri shall enter into a sales contract for the sale right of this case with the purchase price of 356,970,000 won, and the down payment of 50,000 won shall be paid at the time of the contract, and the intermediate payment of 150,000,000 won shall be paid at the time of the intermediate payment, and the remainder of 150,900,000 won shall be considered as part of the purchase price of 16,000,00.

The testimony of the witness Kim Jong-ri, Kim-ri, who did not receive the receipt at the Plaintiff’s request, is difficult to believe in violation of the empirical rule. The officially assessed land price of the instant land was transferred from August 2003 to February 2004, KRW 1,110,00, KRW 110,000 in 205, KRW 1,110,000 in 206, KRW 130,000 in 207, and KRW 1,150,000 in 208, and the Plaintiff continued to own the instant right to sell from March 2003 to August 200, the Plaintiff determined to transfer the instant right to sell from around 1,150,000 to around 6 years in 203 to February 2008 to KRW 30,000 in consideration of the fact that the value of the transfer of Kim Jong-ri, Kim Ho-ri, and that it is difficult for the Plaintiff to transfer to 3050,06,0.

Therefore, the Defendant’s disposition that imposed the transfer income tax in consideration of the transfer value of the instant sales right at KRW 499,000 is unlawful.

3. Conclusion

Therefore, the plaintiff's claim of this case is reasonable, and it is so decided as per Disposition with the cancellation of the disposition of this case.