양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. (i) On August 13, 2004, the Plaintiff was donated with 2,933 square meters from Chosung-si (C) on a gift from Chosung-si (C).
On October 25, 2013, the said land was divided into D 1,650 square meters and E 1,283 square meters and divided into a 1,650 square meters and E 1,283 square meters.
The instant farmland No. 1,650 square meters divided below 1,650 square meters, “the instant farmland” and “the instant farmland No. 2,283 square meters,” and “the instant farmland” collectively.
2) The Plaintiff, on November 8, 2013, transferred the instant farmland of KRW 429,00,00 to the same North Korea Trade Co., Ltd. of KRW 201, KRW 34,00,00 on the same day. The Plaintiff, on February 3, 2013, KRW 763,50, KRW 750 (base price), KRW 6,80,00, KRW 667,250, KRW 250, KRW 250, KRW 298, KRW 205, KRW 208, KRW 205, KRW 205, KRW 205, KRW 205, KRW 208, KRW 40, KRW 968, KRW 250, KRW 965, KRW 405, KRW 205, KRW 73,50, KRW 200, KRW 732,500, KRW 184,685, KRW 2965,
(v) The Plaintiff, who is dissatisfied with the instant disposition, filed an objection with the Commissioner of the Central Tax Office on December 8, 2014, but was dismissed on January 23, 2015, and filed an appeal with the Tax Tribunal on April 1, 2015.