양도소득세경정거부처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The deceased B (hereinafter “the deceased”) died on October 4, 2004, and the deceased’s heir had wife C, D, and E.
B. On April 7, 2005, the Plaintiff appears to have made an error in calculating KRW 475,804,280, which is the aggregate of the officially assessed land price and the standard market price of the building on the commencement date of inheritance, with respect to the property of the deceased (hereinafter “instant land”, “the instant building,” and “the instant real estate”, which is the inherited property of the deceased, to the head of Mapo Tax Office on April 7, 2005, the aggregate of the officially assessed land price and the standard market price of the building on the commencement date of inheritance of the instant real estate is as follows.
As seen in this subsection, 476,769,590 won (land 466,400,000 won) appears to be 10,369,590 won;
The tax base of inheritance was reported as having no tax amount of KRW 470,80,280 (i.e., the value of the inherited property - funeral expenses of KRW 5,00,000), and the amount of deduction of KRW 1,00,000,000. Accordingly, on July 14, 2005, the head of Mapo District Tax Office notified 38,234,900 of the value of the inherited property of this case (i.e., the value of the inherited property of this case of KRW 46,40,00 (= KRW 521,834,900 of the building of this case) and the taxable value of KRW 983,234,900 (i.e., the value of the inherited property of this case of KRW 988,234,900), and the amount of deduction of KRW 5,00,000,000 and then notified C of the amount of deduction.
C. On March 24, 2006, the Plaintiff completed the registration of ownership transfer on the ground of inheritance by consultation and division on October 4, 2004, and on April 22, 2016, on the instant real estate, on April 15, 2016, the ownership transfer registration under the name of G Urban Planning Project Association was completed on the ground of expropriation on April 15, 2016, and the Plaintiff received KRW 1,348,373,920 in total as compensation for losses for the instant real estate (= KRW 1,314,40,00 in the instant land).
The Plaintiff’s instant case to the Defendant on June 30, 2016.