양도소득세경정결정처분취소
1. The Defendant’s transfer income tax (including additional tax) for the year 2003 owed to the Plaintiff on December 1, 2010 shall be KRW 334,627,060.
1. Details of the disposition;
A. The Plaintiff entered into a commercial supply contract of May 17, 2003 (hereinafter “instant sales contract”) with respect to the total number of houses constructed “B apartment complex’s neighborhood living facilities (hereinafter “instant commercial buildings”) with the Hoban Construction Industry Co., Ltd. (hereinafter “instant company”) and paid KRW 740,880,000 in total the down payment.
The contents of the contract of this case by unit, and the unit that the company of this case registered for the actual preservation of the object of the contract of this case, and a person who has obtained the registration of transfer of ownership of a unit preserved by the
1. The same as the written contract for sale in lots and its registration;
[2] The sales contract No. 201 was amended by 203, and the sales contract No. 203 was amended by 201, and the object of the sales contract No. 105 was divided by 1/2 and registered as preserved by 105 and 106; hereinafter the same shall apply). (b) where the sales contract of this case is specified, "00" is based on the changed number of houses, and where the relevant number of houses is specified among the commercial buildings of this case, "00" is based on the registered number of houses for preservation.
The Plaintiff, while selling and buying the sales right of the instant commercial building, returned the instant sales contract to the instant company instead of preparing the contract, and corrected the name of the contractor of the receipt issued by the instant company from the Plaintiff to the purchaser, and the purchaser received a new sales contract from the instant company.
C. On December 1, 2010, the Defendant imposed capital gains tax of KRW 387,017,320 for the transfer of the right to sell a commercial building (including additional taxes) for the Plaintiff on December 1, 2003 (transfer value of KRW 1,53,35,00, acquisition value of KRW 937,725,00, transfer margin of KRW 595,630,00), KRW 201, and KRW 105,168,760 for the transfer of the right to sell a commercial building (including additional taxes).