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 January 8, 2010, the Plaintiff acquired the instant real estate on January 8, 2010, and entered into a sales contract with E and F on April 8, 2010, with respect to the said real estate on the aggregate of 20,979 square meters of land outside Gyeonggi-gun B, and 17 parcels of land (hereinafter “instant real estate”). The ownership transfer registration was completed in the E and F name on June 7, 2010.
B. On August 31, 2010, the Plaintiff reported and paid KRW 637,08,300,000,000 to the Defendant, including the lien amount of KRW 372,233,000,000, and the transfer value of KRW 1,380,00,00. The Plaintiff reported and paid KRW 25,245,850,00,00,000, including the amount of KRW 372,233,00,00 and the expenses for additional construction of ecological block, including KRW 149,603,00,00 (hereinafter “necessary expenses for the Plaintiff’s assertion”).
C. From July 20, 201, the director of the Central Regional Tax Office denied necessary expenses for the Plaintiff’s assertion by conducting a field investigation on the Plaintiff’s transfer income tax from July 20, 201, and notified the Defendant of taxation data.
On June 19, 2012, the Defendant issued an additional notice of the capital gains tax of KRW 403,327,040 to the Plaintiff in accordance with the foregoing taxation data (hereinafter “instant disposition”).
[Ground of recognition] Facts without dispute, Gap evidence 1, 8, Eul evidence 1, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. In the instant auction procedure asserted by the Plaintiff, Nonparty G Co., Ltd. (hereinafter “Nonindicted Co., Ltd.”) exercises a lien on the instant real estate with the price for ecological axis block construction as the secured claim. Since the Plaintiff acquired the instant real estate, the Plaintiff paid 338,394,00 won to the Nonparty Co., Ltd. for the resolution of the lien, which should be recognized as necessary expenses. After the acquisition of the said real estate, the said additional construction should be implemented, and the construction cost of the instant real estate shall be 149,603.