양도소득세부과처분취소
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 October 9, 2007, B received the provisional registration of the right to claim ownership transfer (hereinafter “the provisional registration of this case”) on September 13, 2007 with respect to the share of 1/2 of the area of 1922 square meters in the area of 1922 square meters in the area of Do, Dong-si, Dong-si, Do, 2007, and one-half of 1013 square meters in E forest land (hereinafter “instant land”).
B. On May 30, 2013, the Plaintiff received the registration of transfer of the instant provisional registration on the ground of transfer of contract as of April 29, 2013. On June 12, 2013, the Plaintiff received the registration of transfer on the ground of sale as of June 11, 2013 based on the provisional registration of the instant land.
C. On June 28, 2013, the East Sea completed the registration of ownership transfer on the instant land due to the acquisition of public land through consultation.
On December 10, 2014, on the ground that the Plaintiff acquired the instant land and did not report the transfer income tax even after transferring at the same time, the Defendant notified the Plaintiff of the transfer value at KRW 242,137,50, and the acquisition value at the real transaction price at the Ministry of Land, Transport and Maritime Affairs as the actual transaction price; calculated the reported amount at the real transaction price at the Ministry of Land, Transport and Maritime Affairs as KRW 173,113,00,00, and determined KRW 33,641,641, and the transfer income tax for the year 2013 (including penalty tax for failing to report, KRW 5,815,641, and penalty tax for failing to report, KRW 3,238,149
(hereinafter referred to as “instant disposition”). (e)
On February 9, 2015, the Plaintiff filed a request for review with the Board of Audit and Inspection via the Defendant on February 9, 2015, and filed the instant lawsuit on April 7, 2015 before the Board of Audit and Inspection makes a decision, and the Board of Audit and Inspection dismissed the request for review on September 8, 2015 on the ground that the lawsuit was filed during the hearing
[Ground of recognition] Facts without dispute, Gap 1, 5 evidence, Eul 1 and 2 evidence (including paper numbers; hereinafter the same shall apply), the purport of the whole pleadings
2. Determination on this safety defense
A. The request for examination is dismissed on the grounds that the defendant's assertion was filed.