양도소득세경정거부처분취소
1. Revocation of a judgment of the first instance;
The transfer income tax belonging to the year 2009, respectively, paid by the plaintiffs, shall be KRW 300,716,832.
1. Reasons for this part of the disposition
Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, except for the cases where “a request for correction was filed to refund KRW 60,153,366 of each transfer income tax,” which is written as “a request for correction was filed,
2. Judgment on the Defendant’s main defense
A. At the time of filing a request for correction of the instant safety defense and filing a tax appeal, the Plaintiff A claimed refund of KRW 60,153,360, and KRW 60,143,360, respectively, and the Plaintiff B and C claimed reimbursement of KRW 60,143,360, respectively. As such, the lawsuit seeking revocation of the said part is unlawful, since the disposition of refusal of correction in excess of each of the above amounts was nonexistent or did not go through the procedure of a prior trial on the grounds
B. The tax authority upon receipt of a request for reduction or correction is obligated to investigate and verify whether the tax base and amount recorded in the return of tax base exceed objectively legitimate tax base and amount to be reported under the tax law. Thus, the subject of the trial is the objective existence of tax base and amount of tax recorded in the return of tax base in a lawsuit seeking revocation of ordinary tax disposition.
(See Supreme Court Decision 2010Du13425 Decided June 28, 2012, etc.). As such, even if a taxpayer contests only part of the amount of tax originally declared and paid at the time of filing a request for reduction, correction, and a request for a tax trial, the tax authority should not be bound by the said request, and the tax authority should examine and determine whether the tax base and tax amount recorded in the return of tax base exceeds the reasonable tax amount as a whole, and the taxpayer shall file a lawsuit seeking revocation of a request for correction.