양도소득세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The issues of the instant case and the judgment of the court of first instance
A. The key issue of the instant case was, on November 1, 2013, the Plaintiff: (a) filed a preliminary return on the tax base of capital gains on the share of 1,337 square meters (hereinafter “instant share”; and (b) claimed that the acquisition value is KRW 824,00,00, which is the actual transaction price pursuant to the real estate sales contract; (c) however, the Defendant calculated the acquisition value as KRW 340,259,40, which is the conversion price, and notified the Plaintiff on November 1, 2013, by calculating the acquisition value as KRW 340,259,400, which is the conversion price for the reason that the acquisition value is not verified due to the failure to submit specific evidentiary documents regarding the payment for the acquisition of shares in the instant case.
(2) In light of the above legal principles, the Plaintiff’s actual acquisition value is 824,00,000 won and the actual acquisition value is 824,00,000 won, and the Plaintiff is able to recognize or verify the actual acquisition value of the instant shares by documentary evidence, such as a sales contract. (2) If the actual acquisition value of the instant shares is not verified, the Plaintiff asserts that the acquisition value shall be calculated by the sales price of August 23, 2005, the Plaintiff should be calculated by the sales price of the Plaintiff on August 23, 2005, the land adjacent to the instant land (hereinafter “the instant land subject to comparison”). Thus, it is legitimate to impose the transfer income tax by calculating the acquisition value converted by the acquisition value pursuant to Article 176-2(2)2 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 23588, Feb. 22, 2012).
B. As to the first issue, the first instance court’s judgment on the first instance court is limited to the original amount of the claim extinguished if the Plaintiff was transferred the instant shares from B to payment in kind.