양도세가산세취소청구
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On August 24, 1990, the Plaintiff supplied the Daegu Suwon-gu B large scale 231.7 square meters (hereinafter “instant land”) from Daegu-gu Metropolitan City as a detached housing site, and constructed the third floor detached housing and neighborhood living facilities (hereinafter “instant building”). On September 17, 1992, the Plaintiff completed the registration of transfer of ownership of the instant land and the registration of preservation of ownership of the instant building, respectively.
B. On May 26, 2015, the Plaintiff sold the instant real estate to C and D in KRW 980,000,000, and received payment from C and D around July 27, 2015.
C. On August 15, 2015, the Plaintiff reported and paid KRW 36,792,855 of the transfer income tax on the instant real estate to the Defendant with the transfer value at KRW 980,000,00, on the ground that the time of acquisition of the instant real estate was old and the actual transaction price cannot be confirmed. (253,675,815 won in the instant building, which was the value converted into the standard market price (253,675,815 won in the instant land) as the acquisition value, and that the transfer value was KRW 980,000,000.
As a result of the Defendant’s audit, it was confirmed that the Plaintiff received the instant land in KRW 45,532,170 from the Daegu Special Metropolitan City on August 24, 199 to a detached house site in the Seongdong-gu E Housing Site Development Project zone.
E. On January 16, 2019, the Defendant notified the Plaintiff of the correction of the transfer income tax of 119,540,705, under-reported penalty tax of 11,954,071, under-reported additional tax of 43,178,104 (hereinafter referred to as “instant additional tax”).
(B) The Plaintiff filed a petition for examination with the Commissioner of the National Tax Service on February 7, 2019 against the instant disposition, and the Commissioner of the National Tax Service dismissed the Plaintiff’s petition for examination on May 2, 2019.
[Ground of recognition] without any dispute, Gap's 1 through 4 (if there are virtual numbers, including each number; hereinafter the same shall apply) and Eul.